


5/"^ 




Hollincf^r Com. 



183 
N5 E5 
900 
opy 1 



DEPARTMENT OF EDUCATION. 



AHEARN LAW REQUIREMENTS FOR 1899 



BOROUGHS OF MANHATTAN AND THE BRONX, 



WITH RECOMA'EN 



OF THE 



tra of MM M 



IlillCS. 



Library No. 

REPORTs/w/...^ 



Case. 



Commissioners of Accounts 



OF 



THE CITY OF NEW YORK.. 






FEBRUARY 8TH, 1900. 



uDriAHi OF CONGRESS, 

Hf:CElVEp 

DIVISION OF DOCUMENTS. 



DEPARTMENT OF EDUCATION, 



Report and Appendix 

MADE TO THE 

Hon. ROBERT A. VAN WYCK, Mayor, 

AT THE REQUEST OF THE 

Hon. bird S. COLER, Comptroller, 

OF AN EXAMINATION 

TO ASCERTAIN THE AMOUNT NECESSARY TO MEET THE 

REQUIREMENTS OF THE AHEARN LAW 

FOR THE YEAR 1899, 

FOR THE BOROUGHS OF MANHATTAN AND THE BRONX, 

WITH RECOMMENDATIONS 

AS TO MANNER OF KEEPING RECORDS AND RENDERING PAY-ROLLS. 



JOHN C. HERTLE, 
EDWARD OWEN, 

Commissioners of Accounts of The City of New York. 



FEBRUARY 8th, IQDCi.r 



NEW YORK: 

Martin B. Brown Co., Printers and Stationers, 

nos. 49 to 57 park place. 



igoo.^ ^ 



Received <^Jtk..,.M /l^^ 

Answered \SQ.. 

Entered for /^ v 

City Record ..^ : /^ 



L 



%^ 



By transfer 
FEB 6 1907 



COMMISSIONERS OF ACCOUNTS* 



Office of the Commissioners of Accounts, ) 

Stewart Building, No. 280 Broadway, v 

New York, February 8, 1900. ) 

Subject — Examination, for the purpose of ascertaining 
the amount Specifically and Properly 
Chargeable to the Revenue Bond Fund 
Account authorized to meet the require- 
ments of the Ahearn Law for 1899 — 
Department of Education for the Boroughs 
of Manhattan and The Bronx. 

Hon. Robert A. Van Wyck, Mayor, Nczv York City : 

Dear Sir — We herewith present a report of an examin- 
ation made by us at the request of the Hon. Bird S. Coler^ 
Comptroller, of the books and records of the Borough 
Superintendent and the Secretary of the School Board for 
the boroughs of Manhattan and The Bronx, as well as those 
of the Auditor of the Board of Education, the examination 
being confined to such books and records as are used in the 
preparation and audit of the Teachers' pay-rolls. 

This examination was made for the purpose of ascertain- 
ing the amount specifically and properly chargeable to the 
Revenue Bond Fund Account authorized by the Ahearn 
Law for the year 1899, as also to ascertain the amount of 
further increase in salaries by reason of the schedule, of 
those effected by the Ahearn Law, but who were raised 
above the Ahearn Law rates. 



As further requested by the Comptroller, we also report 
on the condition of these Books and Records, as well as to 
the feasibility of the Comptroller's desire Vo pay the teachers' 
salaries on the first of each month, a privilege granted to 
other employees of the City Government. 

This report also includes our findings as to the conditions 
of the pay-rolls, with recommendations for needed improve- 
ments in the manner of rendering them. 

On January 4, 1900, we received from your Honor the 
following letter : 

" John C. Hrrtle. Edward Owen, Commissioners of Ac- 
" counts, New York City : 

" Gentlemen — I received this day a letter from the Comp- 
" troller requesting the assistance of the Commissioners of Accounts 
" to obtain the necessary information to enable him to dispose 
" speedily of the unpaid salaries of the school teachers of the city. 
" You will at once place the entire force of your office at the dis- 
" posal of the Comptroller to accomplish the necessary work. 
" Respectfully yours, 
(Signed) " ROBT. A. VAN WYCK, Mayor." 

In obedience to your Honor's request, and after consult- 
ing with the Comptroller, it was decided that we accompany 
him to the ofifice of the Borough Superintendent, John 
Jasper, at the Department of Education. 

On Friday, January 5, 1900, at the request of the Comp- 
troller, the books and records of the Borough Superin- 
tendent were sent to this ofifice. 



Ahearn Law Requirements Reported to the Comp- 
troller. 

From these books and records and from such other in- 
formation as was procured from the records of the Comp- 
troller's ofifice, we were enabled on January 22, within a 
period of seventeen days, to make the following report to 
the Comptroller : 



" Office of the Commissioners of Accounts, ^ 

" No. 280 Broadway, )- 

"New York, January 22, 1900. ' 

Hon. Bird S. Coler, Comptrolla', New York City : 
" Dear Sir— In compliance with your request to the Mayor on 
January 4, and as per instructions from His Honor under the 
same date, W'e have made an examination of such books and 
records of the office of John Jasper, Esq., Borough Superintendent 
for Manhattan and The Bronx, of the Department of Education, 
as were necessary to enable us to ascertain the amounts specific- 
ally and properly chargeable to the Revenue Bond Fund 
Account under the provisions of chapter 417, Laws of 1899, 
known as " Ahearn Act " for the boroughs of Manhattan and 
The Bronx, covering the period from April 25 to December 31, 
1899, both inclusive, and beg to report as follows : 
" On October 5, 1H99, the Board of Estimate and Apportionment 
authorized an issue of Revenue Bonds for an amount asked for 
by the Board of Education, covering the purpose and period 
above-mentioned which amount was $422,600. 

"Ahearn Requirements for 1859. 

Amounts Necessary to Pay Principals and Teachers from 
" April 2$ to December 31, 1859, both inclusive. 



April 

May 

June and July . 

August 

September . . . . 

October 

November . . . . 
December 



Recommended 

AS Meritorious 

AND Fit. 



$11,496 45 

58.113 93 
116,878 53 
58,220 80 
59,929 81 
61,670 39 
62,496 40 
62,636 22 

f 491, 442 53 



Without 
Recommendation 
Receiving Less 

THAN g6oo IN 

Apkil 
Pay-rolls. 



$964 83 
4,862 48 

9.725 Zl 

4.828 67 
4,786 23 

4.726 28 
4,631 77 
4,695 73 

39,221 32 



Total. 



$12,461 28 

62,976 41 

126,603 86 

63,049 47 
64,716 04 
66,396 67 
67,128 17 
67,331 95 

$530,663 85 



" Amounts Specifically and Properly Chargeable to 
THE Revenue Bond Fund Account under the 
Provisions of Chapter 417, Laws of 1899, known as 
The Ahearn Act, and authorized on October 5, 
1899, BY the Board of Estimate and Apportion- 
ment; FOR THE Boroughs of Manhattan and The 
Bronx, April 25 to December 31, 1899. 

" Principals and Teachers Recommended for Merit and 
Fitnesi by the Borough Board of Superintendents. 



April 

May 

June and July. 

August 

September. . . , 

October 

November. . . . 
December. . . . 



Ahearn Law 
Requirements. 



$11,496 45 

58,113 93 
116,878 53 
58,220 80 
59,929 81 
61,670 39 
62,496 40 
62,636 22 



Retirement 
FuNH Charge- 
able TO 
Ahearn Law. 



$i,3H 40 
24 77 
1,629 98 
1,000 49 
1,286 30 
1,310 66 
1,582 06 



$491,442 53 



,148 66 



Teachers Receiving Less than $600 on April Pay-roll and 
Appointed prior to April 25, 1899. 



" April 

" jMay 

" June and July. 

" August 

*' September. . . . 

" October 

" November . . . . 
" December. . . . 



Ahearn Law 
Requirements. 



$964 83 
4,862 48 

9725 33 
4,828 67 
4,786 23 
4,726 28 

4,631 77 

4,695 73 

39,221 32 



Retirement 


Fund Charge- 


able TO 




Ahearn Law. 


$132 


60 


2 


02 


133 


50 


III 


21 


III 


8: 


106 


09 


75 91 


$673 


'4 



Recapitulation. 





Ahearn Law 
Requirements. 


Retirement 
Fund Charge- 
able TO 
Ahfarn Law. 


" Principals and Teachers recom- \_ 
mended for ' Merit and Fitness.'. . \ 

" Teachers receiving less than $600 ) 
on April Pay-roil and appointed ,- 
prior to April 25, 1899 ) 


$491,442 53 
39,221 32 


$8,148 66 
673 14 




$530,663 85 


$8,821 80 



" Respectfully submitted, 
(Signed), "John C. Hertle, 

Edward Owen, 

Coimnissioners of Accounts. " 



Purpose of this Examination. 

At the outset we desire to emphasize the fact that the 
criticisms contained in this report are made with a view of 
assisting your Honor in keeping an efficient administration of 
the City Government, and also of aiding the Hon. Bird S. 
Coler, Cotnptroller, at whose request this examination was 
made, to prescribe for the Department of Education, by vir- 
tue of section 149 of the Greater New York Charter, "the 
forms of keeping and rendering all City accounts," etc. 

Therefore, any criticisms herein made by us are directed 
solely against the present imperfect system and not against 
individuals, as we have received cheerful and efficient aid 
from the office of John Jasper, Borough Superintendent, 
and due courtesy from Henry R. M. Cook, the Auditor, and 
A. Emerson Palmer, the Secretary, of the Board of Educa- 
tion, as well as from Thomas E. Bussey, Acting Secretary of 
the School Board for Manhattan and The Bronx. 

We again, in a spirit of fairness, desire here to state that, 
previous to the date on which the requirements of the 
Ahearn Law became operative, it would seem that the con- 



ditions did not require that concise form of records which on 
and after that date became necessary. 

The necessity, under the changed conditions, for more 
concise forms of record is fully realized by the ofificials of the 
Department, who have personally assured us of their willing- 
ness to comply with the suggestions of the Comptroller, pre- 
sented through us. 

Books and Records Furnished by the Borough 
Superintendent. 

In order to furnish the information requested by the 
Comptroller as to the Ahearn Law requirements for the year 
1899 it became necessary to ascertain the following amounts : 

First — The total amount necessary to meet the manda- 
tory requirements of the Ahearn Law. 

Second — The total amount of increase under the schedule 
over and above the Ahearn Law minimum /"<??' those ajfcctcd 
by the AJiearn laiv. 

Third — The proportion of the deductions for the Retire- 
ment Fund which is chargeable to the Revenue Bond Fund 
Account. 

We procured from the Borough Superintendent the 
names of all Principals and Teachers whose salaries were 
affected by the Ahearn Law, and the position and date of 
appointment in each case. 

The names of the Principals, with dates of appointment, 
were furnished, and a separate list of Teachers in each school. 
The lists of Teachers were arranged in numerical order by 
school numbers. These lists comprised all those who had 
been recommended for merit and fitness by the Board of 
Superintendents in June, 1899. Teachers recommended for 
merit and fitness at dates later than June, 1899, were grouped 
by schools on a supplementary list. New appointments, 
made since April 25th, 1899, were grouped by schools in 
still another list. 



7 



The names and dates of appointment of 1,423 Teachers 
whose salaries in April, 1899, were less than $600 per an- 
num, who had been appointed prior to April 25th, 1899, ^^'^^ 
whose salaries were increased to $600 by the mandatory op- 
eration of the Ahearn Law without rccoj/iincndatiou by the 
Board of Supcrhitendcnts, were arranged by schools in yet 
one more list, which was afterwards revised, and the follow- 
ing items noted thereon : 

144 Transfers, 57 Resignations, 5 Deaths, i Dropped from 
Roll. 

A list by schools of 93 recommended Teachers transferred 
after April 25th, 1899, with dates of transfers, and also a 
similar list of 17 recommended Principals transferred. 

Pay Rolls Obtalned from the Comptroller. 
We also procured from the Comptroller the monthly pay- 
rolls for each month, beginning with April, 1899, to and in- 
cluding December, 1899, the number of which were as 
follows : 



Apiil 

May 

June and July (one pay-roll) 

August 

September 

October 

November 

December 



Number Per 
Month. 



Totals 

Average per month. 



181 

182 
182 
182 

193 
189 
igo 
191 



1,490 



Number of Names 
Affected. 



3,459 
3,483 
3-495 
3>476 
3-784 
3. 705 
3,700 
3,694 



28.796 

3.599>^ 



Statistics. 
These 28,796 names were compiled on 2,841 working 
sheets, ruled with eleven or more headings, which we were 



compelled to prepare on account of the condition of the 
pay-rolls for the boroughs of Manhattan and The Bronx, 
which we were unable to make use of as working sheets, as 
we would have done if they had been //'/;^/(?<:/ like the pay- 
rolls for the Borough of Brooklyn. 

In preparing these working sheets the required labor on 
the salaries was, viz. : Items entered, 180,000; calculations 
made, 53,000; columns footed and agreed, 15,000, and, in 
addition, more than 10,000 calculations were made to deter- 
mine the proportion of the Retirement Fund, which is 
chargeable to the Revenue Bond Fund Account. 

The need of the numerous columns was due to the neces- 
sity of having as a starting point the salaries paid in April, 
just previous to the date on which the Ahearn Law became 
operative. 

Also, owing to the fact that in June a new schedule was 
adopted by the Board of Education ostensibly for the pur- 
pose of complying with the provisions of the Ahearn Law, 
but under which schedule rates the salaries of the Teachers 
advanced by the Ahearn Law were still furtJier advanced to 
the total sum of $128,593.53 for the period from April 25th 
to December 31st, 1899, inclusive. 

This June schedule which, as we have shown, raised 
some of the salaries far above the requirements of the 
Ahearn Law, was put into effect for the months of June, 
July, August and September, except in regard to 259 
TeacJiers, appointed as First Assistants, whose salaries, we 
were informed, were to be considered later. 

In the sheets for October and November additional 
columns iverc required because on account of lack of funds ; 
the. salaries, with some exceptions, zvJiich zvill be sJioivn on 
page 9, were paid on the basis of the April schedules as 
payment on account. 

In December we again found that all the salaries paid 
were a return to the June schedule, including the First 
Assistants'. 



Object Lessons of the Workings of the Ahearn 
Law and the Schedules. 

We here give some practical illustrations of the effect 
upon an individual salary of these frequent changes in rates : 

Female, ist Assistant. P.S. No. is. 

Salary on April pay-roll, $900 00 

Minimum salary, Ahearn Law i,400 00 

Salary on pay-rolls, June to September, both 

inclusive , . 1,320 00 

Salary on pay-rolls, October and November. . 960 00 

" December 1,404 00 



Female, ist Assistant. 

Salary on April pay-roll 

Minimum salary, Ahearn Law 

Salary on pay-rolls, June to September, both 

inclusive 

Salary on pay-rolls, October and November . . 
" December 



p. S. No. 152. 

$900 00 
1,400 CO 

1,320 00 

930 00 

1,404 00 



In October the salaries were reduced from the June to 
the April schedule, ostensibly for lack of funds, but for 
some reason the reductions were not uniformly made, as the 
following list will show : 

List of some of those who for some Unapparent Reason were 
made Except ions to that Ge)ieral Reduction to the April Schedule 
which was made in Salaries in October, ostensibly for Lack of 
Funds. 



School 


PoSITiON. 


Date of 

Appointment. 


Annual Salaries. 


No. 


April, 

It 99. 


Ahearn 
Law. 


Sept., Oct., 
1899. I 1899. 


4.. 
M. D., 6.. 




Oct. I, 1854 
Sept., i88i 
1884 
Jan. I, 1883 
Oji. 6, 1875 


$2,000 

804 

750 

780 

1,086 


$2,500 

1,200 

1,200 

900 

1,400 


$2. 500 $2,030 

1,320 834 

936 810 

936 810 

1,320 1,116 




8.. 




M. G., ic. 
10. . 


" 10 years 

" First Assistant 



lO 



School 
No. 



F. D., 19 
M. D., 20 



M. D., 22 

29 

31 

33 

M. D., 34 

3S 

42 

43 

59 

67 

M. D., 77 

8s 

152 

153 



Date of 

Appointment. 



Fcmaie, First Assistant.... Apr. 
" 10 ye.irs ! Sept 

Male Princiral May, 

Female, Fir^t Assistant....' Julj'. 

....|Sept 

" " .... Apr. 

" 15 years Oot., 

" 15 years Sept. 

" Vice-Principal.... Apr., 

" First Assistant Oct., 

" 10 years Dec 

" First Assistant. . . Jan, 

Female Principal Feb., 



Female, First Assistant... 

15 vears 

I? years 

15 years 

15 years 

First Assistant. . . 

10 years 

15 years 

Male Principal. 



Sept. 

Jan., 

Feb. 

Oct. 

Apr., 

Sept. 



1863 

, i8st' 

1859 

18:9 

, 1867 

1S68 

1S65 

9, 1883 

1855 

1872 

1885 

1 38s 

1897 

1857 

22, 1863 

8, 1884 

1867 

2, 1853 

I, 1884 

1871 



May, 1895 





A^NUAL 


April, 
1899. 


Ahearn 
Law. 


$9<^o 


gr,400 


8SS 


900 


3.250 


3.500 


1,086 


1,400 


990 


1,400 


873 


1,400 


795 


I,200 


774 


1,200 


I, coo 


1,400 


900 


1,400 


756 


900 


825 


1,400 


1.700 


1,950 


2,200 


2,5^0 


1,086 


1,400 


780 


1,200 


774 


I,20O 


S64 


I,2CO 


825 


I,200 


goo 


1.400 


774 


900 


780 


1,200 


3,250 


3.5CO 



Sept., 

1899. 



St, 320 
1.056 
3.500 
1,320 
1,320 
1,320 
1,32:) 
I 320 
1,400 
1,320 

936 
1,056 
c,ooo 

2,500 

1,320 

936 

1,320 
1,320 

936 

1.320 

82S 
1,320 
3.250 



Oct. 



4960 
900 
3.0=0 
1,116 
I,' 20 

903 

8:5 

834 

1,030 
960 
726 

85s 

2,ODO 
1,900 

:,n6 

7iO 
834 
894 
885 
030 
8oi 



We call especial attention in the above table to the follow- 
ing most striking cases of want of uniformity in the reduc- 
tion of salaries in October, /i^r /^<r/' of fjinds, viz : 

Female Principals. 
School No. 35, appointed in 1897, whose salary in April was 
$1,700, who was, under the Ahearn Law, entitled to $1,950, 
who received in September $2,000, and whose salary in 
October was not reduced at all, but was paid $300 more 
than the April salary. 



II 

In contrast we refer to School No. 42, appointed in 1857, 
whose salary in April was $2,200, who was, under the 
Ahearn Law, entitled to $2,500, who received in September 
$2,500, and whose salary in October was cut down to $1,900, 
or $300 less than the April salary. 

Female Teachers, 15 Years. 

School No. 8, appointed September, 1884, salary in April 
was $750, who was, under the Ahearn Law, entitled to 
$1,200, received in September only $936, and whose salary 
in October was reduced to $810, or $60 vwre than the 
April salary. 

In contrast we refer to School No. 59, appointed Septem- 
ber, 1884, salary in April was $780, who was entitled under 
the Ahearn Law to $1,200, received in September only 
$936, and whose salary was reduced in October to $750, or 
$30 less than the April salary. 

Female Teachers, 10 Years. 

School No. 19 F. D., appointed September, 1888, salary 
in April was $855, who was entitled under the Ahearn Law 
to $900, received in September, $1,056, and whose salary in 
October was reduced to $900, or $45 more than the April 
salary. 

In contrast we refer to School No. 33, M. D., appointed 
December, 1885, salary in April was $756, who was entitled 
under the Ahearn Law to $900, received in September, 
$936, and whose salary in October was reduced to '^726, or 
$30 less than the April salary. 

Female, First Assistants. 

School No, 12; appointed April, 1863, salary in April 
$900; under the Ahearn Law entitled to $1,400 ; received in 
September $1,320, and whose salary was reduced in October 
to $960, or $60 more than April salary. 

In contrast we refer to School No. 152; appointed April, 
1 87 1, salary in April was $900, who was under the Ahearn 



12 



Law entitled to $1,400, received in September $1,320, and 
whose salary in October was reduced to $930, only $30 more 
than April salary. 



New Appointments made at Higher than Ahearn 
Law Rates. 

Another instance of peculiar methods in regard to sala- 
ries may be seen from the following list of new appoint- 
ments, whose term of services began after the Ahearn Law 
became operative, and whose salaries in May were higher 
than the Ahearn Law minimum : 



School No. 



4 
IS 
25 
27 
42, 
64 



Position. 



Female Teaclier. 



Ahearn May and 

MiMMUM. June Salary. 



$600 00 


$750 00 


600 00 


636 00 


600 00 


615 00 


600 00 


1,200 00 


600 00 


750 00 


600 00 


606 00 



Schedule Increases above Ahearn Law 
Requirements. 

In order not to encumber this report with the hundreds 
of cases where the salaries of Teachers who were in April 
advanced under the Ahearn Law, and who were again in- 
creased in June, 1899, under the schedule above the manda- 
tory requirements of the Ahearn Law, which schedule in- 
creases, as is shown in Exhibit " A," forming a part of this 
report, amount to a total of $128,593.53 for the period from 
April 25 to December 31, 1899, both inclusive, we have se- 
lected 99 such cases where the annual increase by reason of 
the June schedule exceeds the requirements of the Ahearn 
Law by more than $200 in each individual case, a list of 
which will be found in Exhibit " B," attached to this report. 



13 

From Exhibit "B" it will be seen that, while it was in- 
tended that the Ahearn Law should increase the salaries of 
certain Teachers above the April, 1899, rates, we find that, by- 
reason of the June schedule, the salaries of those same 
Teachers were still further increased in amounts ranging 
from $216 to $750 per annum. 

We beg to call your Honor's attention to a few of the cases 
in order to explain the full significance of Exhibit " B." 

Additional Object Lessons as to Salary Increases 
BY Schedule. 

On page i of Exhibit " B," School No. 38, we find a Female 
Principal, who received in April, 1899, $1,750, and was under 
the Ahearn Law entitled to $2,000, paid under the June 
schedule $2,500, showing that she was increased $250 under 
the Ahearn Law, and for some reason was increased an 
additional $500 under the June schedule. 

This increase was evidently not satisfactory, and by refer- 
ence to pao;e 2 of Exhibit " B," under School No. 38, it will 
be seen that the same Principal received another additional 
increase in December of $250, thus showing an increase 
between April and December of $250. by reason of the man- 
datory requirements of the Ahearn Law, and of $'5o by 
reason of the June schedule, or a total increase of $1,000. 

By reference to the first item in Exhibit " B," it is shown 
that a female Teacher of 10 years' standing, who received in 
April, 1899, $750, and was under the Ahearn Law entitled 
to $900, was paid under the June schedule $1,320, showing 
that she was increased $150 by virtue of the Ahearn Law, 
and by reason of the June schedule $420 additional, making 
a total increase of $570. 

As Exhibit "B" is arranged in the order of school num- 
bers, and with but two exceptions all of the additional 
increases under the schedule are for $250 or more per annum, 
a further reference we believe to be unnecessary here. 

Schedule Increases Only Partly Shown : 
We wish it to be distinctly understood that the sum of 
$128,593.53 shown in Exhibit "A" to be the amount of 



14 

schedule increases, in addition to the requirements of the 
Ahearn Law, applies only to such Principals and Teachers as 
are included in the monthly average of 3,600 names shown on 
page 7 to have been afifected by the mandatory requirements 
of the Ahearn Law, which class only we we?'e called upon to 
ijivestigate. 

The sum above mentioned does not include any increase 
which the Board of Education may have allowed under the 
schedule to any of the remaining Principals and Teachers, 
which we believe, to be about 3,000 in number. 

We deem it unnecessary to give further details as to the 
workings of the salary schedules, nor need anything further 
be shown to demonstrate the fact that they do not seem to 
hav^e been uniformly applied. 

It would, therefore, appear that this subject should 
receive serious consideration, in order that not only may a 
just schedule be adopted, but also to see that such a schedule 
is uniformly applied to all, without exception. 

Condition of the Books and Records. 
The familiarity with the details of the Teachers' salaries 
acquired by us in finding the mandatory requirements of the 
Ahearn Law for 1900, as requested by your Honor, for the 
Board of Estimate and Apportionment, and on which we 
reported on October 23d, 1899, led the Comptroller not only 
to request our assistance in ascertaining the Ahearn Law 
requirements for 1899, but to further request that during this 
examination we should note the condition of the books and 
records pertaining to the Teachers' salaries, with a view of 
making any needed recommendations which would inure to 
the benefit of the Department of Education. 

Our Findings as to Books and Records. 

NO permanent record by teachers. 

A noticeable feature of the situation is the fact that no 

complete original record is kept under one cover of the 

appointments of Principals and Teachers to which promotions, 



15 

transfers or other incidents in each one's history in the 
school system may be added as they occur, so that on each 
page will be a complete record of the school life of one or 
more persons. 

No Permanent Record by Schools. 
We also noticed the absence of a permanent record by 
schools of the staff of Principals and Teachers employed in 
each school, wherein the roll of Principals and Teachers em- 
ployed at any date since the school was opened would be 
recorded on one page. 

Reference to Other Departments having such 

Record. 

Our examinations of the Police and Fire Departments 
enable us to state that both such records, written in ink in 
bound volumes, can be found in those two Departments, and 
we can see no reason why a similar system, ruled, of course, 
to meet the requirements, could not be used by the Depart- 
ment of Education. 

Such a written and bound book would protect the orig- 
inal record from being altered, or any part of it from being 
replaced or lost. 

Card Catalogue and Scrap Book. 

A complete record of the Teacher, from the date of the 
appointment, was contained only in what is called a " Card 
Catalogue," or on typewritten sheets which were pasted or 
pinned in a scrap book. 

It would be an easy thing if, for any reason, one were in- 
clined to alter the records, to change the card, or rewrite the 
typewritten sheet and replace the one intended to be altered. 

Of course, there is a complete record in the printed min- 
utes of the Borough Board, but from its nature such a record 
is not practical for quick reference as to a Teacher's history, 
as the information is interspersed among other matters for- 
eign to the subject. 



i6 

A Teacher's History in Many Separate Books. 
It is fair to state that the Borough Superintendent has 
all the data needed to make up each Teacher's history, but it 
is contained in many separate books, from which he was kept 
constantly busy for some days in gathering the information 
asked for by us, and, in a conversation had with us a few 
days ago, he expressed his full realization of the fact that the 
present condition of his books and records was not such as 
was required to meet such an emergency as is caused by the 
Ahearn Law requirements. 

Our Suggestions Acted Upon. 
In fact. Borough Superintendent Jasper showed us a 
rough sketch of a book designed by him, intended to have 
on each page a complete history of one or more persons 
which we had frequently, during this examination, indicated 
to him was needed in his office. 

Description of the Books and Records. 

To fully demonstrate the force of our suggestion, it might 
be proper to here give a description of the condition of the 
books and records as they were furnished to us by the Bor- 
ough Superintendent for our use, and also of the condition 
in which we found copies of them in the offices of the Bor- 
ough School Board and of the Auditor of the Board of Edu- 
cation. 

As the Ahearn Law requires that all beneficiaries under 
this act shall be recomniended as fit and meritorious by the 
^' Borough Board of School Superintendents,'' \\q applied to 
the Borough Superintendent, John Jasper, and received from 
him such a record. 

This record was made up in the following manner : 

Two typewritten copies were simultaneously made, one 
in indelible ink, the other in carbon, in the Borough Super- 
intendent's office, of the Teachers so recommended in the 
June meetings of the Borough Board of Superintendents ; 
these names being grouped by schools on separate sheets, 



17 

and each sheet signed by the Superintendent in charge of 
the school. 

Similar typewritten copies were made of the names, not 
arranged by schools, of all those who were recommended at 
the several meetings held in 1899 subsequent to June, and 
we were compelled to call upon the Borough Superin- 
tendent for a supplementary list of these names arranged by 
schools. 

And similar typewritten copies were made of a separate 
list of all the Principals recommended as fit and meritorious, 
and also separate lists of First Assistants and of Vice-Prin- 
cipals, so recommended. 

The carbon copies were retained by the Borough Super- 
intendent and the indelible copies were sent to the Secretary 
of the Borough School Board. 

For the use of the Auditor of the Board of Education 
these indelible copies were copied in a letter-press copying- 
book, an examination of which showed it to be incomplete, 
10 lists having been omitted. This book was the permanent 
record from which the Auditor made up his card catalogue 
index, which is used by him in auditing the monthly pay- 
rolls. 

The Borough Superintendent, as well as the Secretary of 
the Borough School Board, preserved their respective copies 
by pasting them in scrap-books. 

It will thus be seen that the three copies of this impor- 
tant record, which contained the position, date of appoint- 
ment and years of service of each teacher so recommended, 
were all alike, and any inaccuracies found to exist in the 
copies furnished to us by the Borough Superintendent, and 
which were pasted in Scrap-book No. 13, as a matter of 
course, existed also in the other two copies. 

Inaccuracies Found in the Records. 

The use of this permanent record, designated Scrap-book 
No. 13, soon disclosed to us the fact that many inaccuracies 
were contained in it. 



i8 



On account of which we were obliged to refer back to 
Borough Superintendent Jasper, for correction, about 85 
names, where the positions on the Hsts of First Assistants 
and Vice-Principals were at variance with those on the lists 
by schools, both of which records are contained in Scrap- 
book No. 13, or were at variance with the positions desig- 
nated on the pay-rolls. 

Illustrations of Errors ix the Records. 
As for example, Public School No. 30, a female Teacher 
designated on list by schools as a 10 year teacher, entitled 
under the Ahearn Law to $900, was also on the list of First 
Assistants, entitled under the Ahearn Law to $1,400, but was 
designated on the April pay-roll as an Assistant at a salary 
of $855. 

On the June and July pay-roll the same Teacher received 
the salary of $936 as a 10 year Teacher, but on the December 
pay-roll she received a salary of $1,404, as a First Assistant, 
to which latter position she had been appointed previous to 
January i, 1898. 

Teachers in the following schools were certified by the 
School Superintendents as First Assistants on the lists by 
schools in Scrap-book No, 13, regarding each of whom 
Borough Superintendent Jasper wrote us as follows : 

" Was never appointed as First Assistant, is not recognized as 
" such by the Board of Superintendents nor is she credited with the 
" salary of First Assistant on the December pay-roll. Superintend- 
" ent in charge of school erred in making report." 



School No. 



38 
97 





Ahearn Salary as 
1ST Assistant. 


Ahearn Salary as 
Teacher. 


Female 


$1,400 00 
1,400 00 
2,160 00 
1,400 00 


$1,200 00 




1,200 00 


Male 


2,160 00 


Female 


900 00 







In order to bring to the attention of both your Honor and 
the Comptroller the record as shown in Scrap-book No. 13, 



?AC-SIM ILE OF A PA(?£_IN_gg.RA.P BOOK #13 
SIONEP B Y TH£ SC HOOL SUP ERIIT ,:emdeNT A.K.DJ-IS_EP _AS, A J^^':!AJlENT__RECO_RDj_ 
THE CARD CATALOGUE _IKDKX 0? WHICH JA-^A?'"- A° .^ifl^AK JJlE_IVlJ...Wi'i3_ 




h 




U 



.^ 



SPECTAl RBPORT 
of 
TEACHERS AFFBOrSD BY THE AHEAHN LAW 

and 
RBCCBQODroED AS USRITORIOUS AND PIT. 



y»6. ' 36 1 oiris* D epartment. 



/ 



T^^ 



HAUE 



IN WHAT 
DATBS OP XEAR 

PIBST APPOmTMBUT OP 

KESlOKATIOy, BTC. SERVIC2 




DATE OP 

BEQnmiNa 

OP SUCH 
VEAR 



ir> yrs 



la 



r 



•v Mary E. Tat» «^ 
Sarah L. frost ^ 
Carrie Mftmrrel*''^ 
Fary P. Reid *e^ 
Margaret K. »'Mte 
Rocrglana Dugan*'' 
Isabella Cralg'^ ■' ''' 



Elizabeth Hoonev . 



32nd 
34th 
20th 

17th 

21st 

42nd 

39th 

- 1 . 1 th 



lath 






7eb., 1899 
Nov., 1898 
Sept., 1698 
Sept . , 1898 
Jan. 1899. 
Nov., 1898 
MOV., 1898 
Coptt, 1000 — 
Jan. , 1899 




19 

we have caused to be made a photograph of one of the pages, 
which is here shown, and which represents PubHc School 38, 
the first-named on the above hst. 

It will be seen by reference to the photograph opposite 
that we were compelled to draw a line through the position 
of "First Assistant" and write above it " 15 years" in order 
to make a correct record, and we here give a list of all the 
corrections so made in Scrap-book No. 13 : 



School 
No. 



7P- 
8 P. 

18 M. 

.9 P. 

23 P. 

27 M, 

30 P. 

32 M, 

33 P. 

34 P. 

34 M. 

35 P. 
38 F. 
44 M. 
6iG. 
69 M. 
82 M, 
86 M. 
91 P. 
98 P. 

102 P. 
125 P. 
127 P. 



Female Teacher. 



Erroneous 

Position in 

Scrap-book 

No. 13. 



I St Assistant. . 


15 years 


15 ' 




15 




15 




15 




10 ' 




15 




15 ' 




IS ' 




10 




15 ■ 




ist Assistant. . 


15 years 


15 ' 




15 ' 




15 ' 




15 ' 




'5 ' 




10 ' 




15 ' 




15 ' 
15 ' 





Corrected 
Position. 



1 5 years 

ist Assistant 



10 years 

ist Assistant 



15 years 

isl Assistant 



Minimum 

Ahearn 

Rate. 



S 1,200 
1,400 
i,4CO 
1,400 
1,400 
1,400 
1,400 
1,400 
1,400 
9C0 
1,400 
1,400 
1,200 
1,400 
1,400 
1,400 
1.400 
1,400 
1,400 
1,400 
1,400 
1,400 
1,400 



Salary 

Paid in 

Dec. 

Pay-roll. 



¥1,320 
1,320 
1,320 
1,476 
1,476 
1,476 
1,404 
1,476 
1,404 
936 
1,056 
1,404 
1,320 
1,320 
1.476 
'.476 
1,476 
1,320 
1,404 
936 
1,320 
1,320 
1,406 



It must be remembered, as already explained, that all of 
the above errors in Scrap-book No. 13 exist also in the per- 



20 



manent records of the Secretary of the Borough School 
Board and of the Auditor of the Board of Education. 

We desire here to call attention to the fact that in the 
above list are eight (8) First Assistants entitled to receive 
$1,400 under the Ahearn Law, whose salaries on the De- 
cember pay-rolls were as follows : 

List of TcacJiers Appointed as First Assistants, xvliose 

Salaries in December were Less tJian the Ahearn Laiv 

Requirements, owing to Errors in Scrap Book No. 1 3. 



School. 



8 

M. D. 10 

M. D.34 

M. D.44 

M. D.86 

98 

102 

125 



Position in Scrap-book No. 13. 



Salary Paid ix 
Decembkk. 



15 years 

15 " 

10 " 

15 " 

15 " 

10 " 

15 •' 

15 " 



$1,320 00 
1,320 00 
1,056 00 
1,320 00 
1,320 00 
936 00 
1,320 00 
1,320 00 



Ahearn Salary. 

$1,400 00 
1,400 00 
1,400 00 
1,400 00 
1,400 00 
1,400 00 
1,400 00 
1,400 00 



Transfers and Appointments. 

Having described in as brief a manner as possible the con- 
dition of the books and records in the office of the Borough 
Superintendent, we beg further to report that, beside the 
originals of the records in Scrap-book No. 13, we found in 
the office of the Secretary of the Borough School Board a 
record of transfers and nciv appointments, certified by the 
Secretary, the manifold duplicate and triplicate copies of 
which were filed with the Auditor of the Board of Education 
and with the Borough Superintendent, respectively. 

These loose manifold sheets were kept on file in the office 
of the Auditor of the Board of Education and, like his press 
copies of Scrap-book No. 13, were used as the original record 
from which his Card Catalogue was written up. 



21 



The Secretary of the Borough School Board has made up 
from Scrap-book No. 13, and from this record of transfers 
and appointments, a Card Catalogue which he uses for the 
purposes of checking and auditing the pay-rolls. 



Manner of Preparing Pay-rolls. 

About 190 pay-rolls are sent to the Comptroller from 
the boroughs of Manhattan and The Bronx each month. 

The blank pay-rolls are supplied to each school by 
the Secretary of the Borough School Board, and about 190 
Teachers appointed for the specific purpose of teaching, are 
employed on the clerical work of entering on each pay-roll 
an average of about 35 names, together with the following 
information : 

Position. 

Grade of Class. 

Annual Salary. 

Monthly Salary. 

Time for the month. 

Absent Time. 

Deduction for Absent Time. 

Balance due Teacher. 
This amount of work is required to be done in triplicate, 
and each Teacher, therefore, is required to enter 105 names 
with the above information on the pay-rolls every month. 

It may be fair to assume that, from lack of training in 
such clerical work, much more time is consumed by them 
than would be the case if this work were done by regularly 
appointed experienced clerks. 



Numerous Errors in Pay-rolls. 

From our observation in making this examination, we 
have found that the pay-rolls so made out contain many 
inaccuracies in the designation of the position of the 
Teachers. 



22 

We also find that many errors in calculation are cor- 
rected, after the pay-rolls are sent to the Board of Education 
and to the Comptroller, as will be seen by referring to the 
following photograph of a pay-roll after it had passed the 
Auditing Bureau of the Comptroller's office. 

Certification of Pay-rolls by itie Secretary of 

THE BOROirCH SCHOOL BOARD. 

After the pay-rolls are made out by the Teachers they 
are first sent to the ofiice of the Secretary of the Borough 
School Board, where they are examined by comparison 
with the Card Catalogue and certified by the Secretary of 
the Borough Board that they are in conformity with the 
by-laws and regulations of the Borough School Board. 

Auditing of Pay-rolls by the Secretary of the 
Borough School Board. 
The Secretary of the Borough School Board, however, 
informs us that he also examines and corrects the calcula- 
tions, extensions and footings of the pay-rolls, which, under 
section 1069 of the Greater New York Charter, the Auditor 
of the Board of Education is required to do in the following 
language : 

'• The said Board of Education shall have power to appoint 
" ^ * * Qne or more auditors, as may be necessary in the judg- 
" ment of the Board, upon whose certificate accounts against the 
" said Board, or charges upon either the Special or Goieral School 
" Fiend, may be paid when countersigned by the proper officers, 
" as the by-laws of the said Board of Bducation, with the approval 
" of the Comptroller of t lie City, may direct." 

Auditing of Pay-rolls by the Auditor of the 
Board of Education. 

The pay-rolls are sent in batches, after having been so 
examined and corrected by the Secretary of the Borough 
School Board, to the office of the Auditor of the Board of 
Education, who is by law, as shown above, required to 
certify to charges against the General School Fund. 



SPECIME N PAY ROLL 
SHOWIMG T HE NUAffiR nil S ERRORS IN CALCUJ.ATIOMS MADE BY INEXPERIENCED CliERKS. 



Public School 



epeived, /ibw rnkK. 



c3/ S2t^A,'/t-^^^>^^^-^^.>^^C^ L'^u^y^<-'<y 



from BIRD S. COLER, Comptroller, /or jMa»»< 0/ (Sj Depm-tim-nt of Education, 
nama, ieing :>. f^ fa- SALARY /:r .vr-.-.ccs Tir.dercd durir.a the fericd mtntior.cd in the ulumn hcddtd "TIME," er.ding on i« 
•iay of 2S3 </ 



Ul 



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/uO'lna^ Sat /c^UK^t' >^< '/ 



I ^ ^<u^...M>^CC'~^ 



/ icrtify thai the signah 
Ptty-reff itit tarrrtt and 



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Irailiers on 
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23 

The following is a copy of the Auditor's certificate which 
is indorsed on every pay-roll : 

It is hereby certified that the within pay-roll of 

Public School No. 

, amounting' to — 

., -dollars. 



has been examined and audited, and is chargeable 
to the appropriation for 189 to the Depart- 
ment of Education, entitled 

GENERAL SCHOOL FUND 
Salaries of Teachers in Public Schools and of 

Supervisors of Special Branches, $ 

Salaries of Janitors in Public Schools, $ 

Boroughs of Manhattan and The Bronx. 

Auditor of the Board of Education of The City of New York. 

Dated 

AuDiTiNc; OF Pay-rolls ]]v the Co^[l'TROLLEK. 

The Auditor of the Board of Education in turn sends 
the pay-rolls in batches to the Comptroller, whose Auditors 
for the third time examine and correct the calculations, ex- 
tensions and footings. 

Thus it will be seen that much time is consumed by 
unnecessary work, both in the preparation of the pay-rolls in 
the schools and the duplication of the examination and cor- 
rection of the calculations by both the Secretary of the 
Borough School Board and by the Auditor of the Board of 
Education. 



24 

Desire of the Comptroller to Pay Teachers' Salar- 
ies ON the First of the Month. 
In this connection it may seem proper to emphasize the 
fact that we were specifically instructed by the Comptroller, 
in making our examination, to keep in mind and report any 
improvements which may suggest themselves to us, with a 
view of recommending such changes in the manner of pre- 
paring the pay-rolls as would lead to the payment of the 
Teachers' salaries 07i the first of each month, as has been done 
for years in other city departments. 

Department of Education, the Only One in the 
City ^vHOSE Employees are not paid on 
the First of each Month. 
Since in all other cit)- departments the monthly pay- 
rolls are closed at such a date before the end of the month 
as to allow time for auditing, and any deductions for absences 
occurring between the date of closing the pay-rolls and the 
last day of the month are made from the pay-rolls of the fol- 
lowing month, we do not see why it cannot be done by the 
Department of Education for the Boroughs of Manhattan 
and The Bronx. 

Conflicting By-Laws and Regulations should be 
Modified or Amended. 

This conclusion is, of course, based upon the assumption 
that all by-laws and regulations now conflicting with the 
desired object of paying the Teachers on the first of each 
month will be so modified or amended as to make practical 
the closing of the pay-rolls on a specific day prior to the end 
of the month. 

The last preceding paragraph is emphasized from the fact 
that, by reference to the appendix attached to this report, it 
will be seen that the object oi payitig the Teachers on the first 
of each month seems to have been favored and earnestly 
worked for by all of the officials of the Department of Edu- 
cation, with the exception of the School Board for the bor- 
ouehs of Manhattan and The Bronx. 



25 

This exception seems to have been instigated by the 
Acting Secretary of the School Board, who personally, in a 
conversation had with us a few days ago, expressed his dis- 
approval of our suggestion made to him at that time, that the 
Teachers" pay-rolls be made out by the clerks of the De- 
partnient of Education, and not by the Teachers, as at pres- 
ent, this suggestion of ours being one of the steps in the 
direction of the desired object of paying the Teachers on the 
first of the month. 

Previous Action taken by the Department of 

Education. 

The proposition to pay the Teachers on the first of the 
month was favorably reported to the Board of Education by 
the Finance Committee November 23. 1898, and the report 
was unanimously adopted. 

But when the matter came before the School Board for 
Manhattan and The Bronx, many trivial and hypothetical 
objections were raised by the Committee on B^^-laws to 
which it had been referred, and at a subsequent meeting of 
that School Board this Committee presented a substitute 
report greatly modifying its previous report, but. however^ 
leaving the situation unchanged. 

This substitute report was " laid over" three times and 
finally, on January 18, 1899, was referred to the Finance 
Committee, where it still slumbers. 

Previous Action taken by the Auditor of the 
Board of Education. 

When we called upon the Auditor, Mr. Henry R. M. 
Cook, a few days ago, with a view of procuring from him 
his ideas as to the advisability of paying the Teachers on the 
first of the month, we were pleased to find that the plan met 
with his hearty approval, and he at once referred us to the 
numerous actions of the school authorities in reference to 
this subject, an account of which is embodied in the appen- 
dix of this report. 



26 

He also supplied us with a copy of a statement made by 
him to the Committee on By-laws of the School Board for 
Manhattan and The Bronx, in January, 1899, which will also 
be found in the appendix, and in which he demonstrates how 
trivial were the objections offered by the Committee. 

Mr. Cook's statement indicates beyond a question that 
the plan is feasible, and that with an earnest desire on the 
part of the Department of Education to benefit the Teachers, 
and by a moderate change in the By-laws and Regulations, 
the desired object can be accomplished. 

Pay-rolls to be Made Out by Clerks and not by 

Teachers. 

Referring to our suggestions offered to the Secretary of 
the School Board for Manhattan and The Bronx, that the 
pay-rolls be made out by the clerks of the Department of 
Education,. and not by the Teachers, and which suggestion 
met with his disapproval, we beg to state as follows : 

Pay-rolls to be Printed. 

In order to avoid the many inaccuracies in designating 
the positions on the pay-rolls, and also the numerous errors 
in calculation which we have shown to exist, we believe that 
the names of Teachers, dates of appointment, their official 
title, grade of class taught, yearly salary and monthly 
amount should ht printed oji the pay-rolls. 

The deductions for absences could then be sent by each 
School Principal to the office having charge of making up 
the pay-rolls, which would be all that would be necessary to 
enable the clerks to complete them. 

In case of any transfers, resignations or deaths, the 
printer could be notified during the' month, to change his 
standing matter, so that when finally the day came to go to 
press, each pay-roll would have the accurate data in per- 
fectly legible form. 

If, therefore, care be taken in the first instance to see 
that the correct data sent to the printer is once set up, the 



27 

pay-rolls would be at all times uniform and absolutely 
accurate. 
The Matter of Expense for Printed Pay-rolls. 
We fully realize the fact that the first cost would be great, 
but when once set up, all subsequent charges for monthly 
pay-rolls would be at the rate of standing matter, plus the 
proper charge for corrections, paper and presswork. 

Brooklyn Pay-rolls are now Printed. 

That this suggestion is feasible there can be no doubt, as 
the pay-rolls of this same Department for the Borough of 
Brooklyn have been and are now partly so printed. 

The Brooklyn pay-rolls are also unlike the Manhattan 
and The Bronx pay-rolls in the manner of preparation, as 
they are made up in the ofBce of the Secretary of the Bor- 
ough Board, instead of being made up by the Teachers, and 
from our experience in ascertaining the mandatory require- 
ments of the Ahearn Law for 1900, we are competent to 
testify to the superiority of these partly printed pay-rolls in 
Brooklyn over the all-written pay-rolls for Manhattan and 
The Bronx. 

If the above-described plan of printing the pay-rolls were 
adopted in Manhattan and The Bronx, the clerks in the office 
of the Borough Board could deduct the absences and pre- 
pare the pay-rolls ; and then send them to the Auditor 
of the Board of Education, whose duty it is to audit them 
and certify them to the Comptroller. 

Condition of the Office of the Auditor of the 
Board of Education. 

Our superficial examination of the Auditor's office of the 
Board of Education, in Grand street, discloses the fact that 
the force comprises eleven employees beside the Auditor, 
Mr. Henry R. M. Cook. 

The Auditor's duties, under present conditions, are to 
audit between the first and tenth of each month about four 
hundred pay-rolls in triplicate, averaging about twenty-five 



28 

names per roll, or about ten thousand names per month, of 
which his clerks are required to calculate each individual 
salary and audit the pay-roll in every particular. 

If the work of auditing these pay-rolls could be dis- 
tributed over the entire month, instead of within a prescribed 
time, we can see where the above number of clerks would 
be sufficient to do this work, as well as the auditing of. claims 
against the Special School Fund and the numerous bond 
issues. 

We find, however, that owing to the limited force now 
employed by him, and to the fact that the work of auditing 
of these pay-rolls must be done within a prescribed time, 
the Auditor's force is necessarily compelled to do a great 
deal of overtime ; and inasmuch as this force is required to 
audit and certify to the Comptroller claims amounting to 
about $20,000,000 annually, it would seem that the Auditor 
should have enough assistants to enable him to handle the 
work within regular ofifice hours. 

Under such conditioiis as we found, we do not wonder 
at the statement made that it would take two months or 
more for the Auditor to ascertain the requirements of the 
Ahearn Law if it were undertaken in conjunction with the 
other necessary work required of him. 

Recommendations. 

While the condition of the books and records of the 
Borough of Brooklyn relating to the preparation of the pay- 
rolls, and also the manner of preparing them, are much 
more satisfactory than in the boroughs of Manhattan and 
The Bronx, and while no better conditions in this respect 
exists in the boroughs of Queens and of Richmond than in 
Manhattan and The Bronx, we offer the following recom- 
mendations for adoption in all the boroughs, with a view of 
establishing a uniform system. 

That a bound book be prepared, to be written in ink, that 
would show the complete history of each Principal and 
Teacher, which would be a complete original record showing 



29 

the date of appointment ; to which promotions, transfers or 
other incidents in each one's history in the school system 
may be added as they occur, so that on each page will be 
found a complete record of the school life of one or more per- 
sons, with such other matter as is deemed necessary by the 
Borough Superintendent for his use. 

That a similar book be prepared, that will show the com- 
plete history of the staff of Principals and Teachers employed 
in each school, wherein the roll of Principals and Teachers 
employed at any date since the school was opened, 
would be recorded on one page, with such other matter as is 
deemed necessary by the Borough Superintendent for his 
use. 

That from these two books of original record copies be 
made for the use of the offices of the Auditor of the Board 
of Education and the Borough School Boards, so modified 
as to suit their purposes. 

That the pay-rolls ho: printed as to the following infor- 
mation in regard to Principals and Teachers : 

Name. 

Date of Appointment. 

Position. 

Grade. 

Annual Salary. 

Monthly Amount. 
— and that the pay-roll be prepared, audited and certified in 
the manner described on pages 26 and 27 of this report. 

That the absences be reported by the Principals to the 
Secretary of the Borough School Board at such date before 
the end of the month, to he fixed by Comptroller, as will allow 
enough time to prepare the pay-rolls, with a view of paying 
the Teachers on the first of the month. 

That the Auditor of the Board of Education be supplied 
with a force large enough to enable him to prepare the pay- 
rolls within regular office hours. 

That if it be found necessary for the purpose of paying 
-the teachers on the first of each month, the manner of as- 
certaining the amount to be deducted for the Retirement 



30 

Fund should be changed to the method used in the Borough 
of Brooklyn — that is, by deducting a certain ascertained 
equitable percentage from every Teacher's salary. 
Respectfully submitted, 

John C. Hertle, 
Edward Owen, 
Coininissio7iers of Accounts. 



EXHIBIT "A." 

The Amounts Specifically and Properly Charge- 
able TO the Revenue Bond Fund Account 

Authorized October 5, 1899, by the Board of Estimate and 
Apportionment. 

To Meet the Requirements of Cliapter 417, Lazvs of 1889, 
known, as " TJic AJiearn Act.'' 

department of education, boroughs of MANHATTAN, 
AND THE BRONX. 



Principal and Teachers Recoinniendcd for Merit and Fitness ijy the Borough 
Board of Superintendents . 



Month. 



April 

May 

June and July. , 

August 

September 

October 

November 

December , 

Total 



Ahearn 
Law 

Require- 
ments. 



$11,496 45 
58,113 93 

116,878 53 
58,220 80 
59,929 81 
61,670 39 
62,496 40 

62,636 22 



$491,442 53 



Schedule 
Increases 

ABO\ e 

Ahearn 

Law 
Require- 
ments. 



»^-5 17 

27.706 33 

i3>77i 17 

13.371 13 

i3.'78 47 

12,950 10 

17,162 16 



Total 
Increases 

FOR 1 HOSE 

Affected 

BY the 

Aheakn 

Law. 



$11,496 45 
58,149 10 
144,584 86 

71.991 97 
73.303 94 
74,848 86 
75.446 50 
79,798 38 



Due 

Retire- 
ment Fund 

FROM 

Ahearn 
Law. 



SI. 314 40 
24 77 
1,129 98 
1,000 49 
1,286 30 
1,310 66 
1,582 06 



Number 

OF Persons 

Affected 

BY Ahearn 

Law. 



2,036 
2,064 
2,083 
2,0; 8 
2,298 
2.323 
2.353 
2.338 



Average No. 
8,148 66 2,ig658 



31 



Teachers Receiving Less thin $6 do on April Pay-rolls and Appointed Prior 
to April 25, 1889. 



^Ionth. 



April 

May 

June and July. , 

August , 

September 

October 

November 

Dec3mber , 

Total 



Aheakn 
Law 

RPQUIRE- 

MENTS. 



I964 83 
4,862 48 

9>72S 33 
4,828 67 
4,786 23 
4,726 28 
4.631 77 
4.695 73 



$39,221 32 



Schedule 
Increases 

above 
Ahearn 

Law 
Require- 
ments. 



«;6 83 

8,853 67 

4.394 50 

4,382 25 

4,250 67 

4,138 c8 

4,323 CO 



Total 

Increases 

FOR those 

Affected 

BY the 

Ahearn 

Law. 



$964 83 

4.939 31 

18,579 °° 

9,223 17 

9,t68 48 

8,976 95 

8,769 85 



169,640 32 



Due 
Retire- 
ment Fund 

from 
Ahearn 

Law. 



I132 CO 

2 02 
133 50 
III 21 
III 8r 
106 09 
75 91 



$673 14 



Number 

OF Persons 

Affected 

by Ahfjvrn 

Law. 



423 
419 

412 

398 
486 
382 
347 
356 



Average No. 

i,4°2% 



RECAPITULATION. 



Tables. 


Ahearn 

Law 
Require- 
ments. 


Schedule 
Increases 

ABOVE 

Ahearn 
Law 

Require- 
ments. 


Total 
Increases 
for those 
Affected 
by Ahearn 

Law. 


Due 
Retire- 
ment Fund 
from 

Ail EARN 

Law. 


Average 
Number 
OF Persons 
Affected 
BY Ahearn 
Law. 




$491,442 53 
39,221 32 


$98,174 53 
30,419 00 


$589,617 06 
69,640 32 


$8,148 66 
673 14 


2,196^ 
1,402% 






Total 


1530,663 85 


$128,593 53 


#559,257 38 


$8,821 80 


3-599^ 





32 

EXHIBIT " B." 

List of 99 Principals and Teachers loJiose Salaries are 
Advanced by the Ahearn Law, and who have also 
Received an Additional Advance of more than $200 
under the schedule. 



School | 
Number. 



PosnivN. 



F. D., 2.. 
M. D., 6.. 

38.. 



4.. 

M. D., 6..' 

7-- 



P. D., lo. 
P. D., 14. 



Female, 10 years. 



Female Principal 



Male Principal... 
Female Principal . 



Male Principal . . . 
Female Principnl. 

" 10 years. 

" • Princip.il 



Annual Salaries. 



15- 



Male Principal 

Female Teacher, 15 years. 
Male Principal 



P. D., 17..' Female Principal. 

18. 
F. D., 19. 



M. D., 2c.. 
F. D., 20.. 
P. D., 22.. 
P. D., 23.. 



Male Principal. . . 
Female Principal. 



April, 
1859. 



$750 
810 
780 

I.7S3 



1,900 

3,000 
1,900 
2,000 
3,ooo 
1,700 

873 
1,700 
2,000 
3,000 

750 
3,000 
1,700 
1,900 
1,900 
1.75° 
3.250 

2,?00 
1.750 

1.75" 



Aheain 
Law. 



$900 
900 
900 

2,OCO 



2,500 
3.500 
2,500 
2,500 
3.500 
2,500 
900 
2,500 
2,500 
3.500 

goD 
3.500 
2,500 
2,5:0 
2,500 
2, SCO 
3.500 
2,500 
2,500 
2,500 



June 



Annual Increase. 

Au Sched- 

Ahearr. 1 ^,^_ 



1,320 
1,320 

2, SCO 



Dec, 1899, 



2.75c 
3.750 
2,750 
2.750 
3.750 
2,750 
1,116 
2,750 
2,750 
3.750 
1,320 
3.750 
2,750 
2.750 
2.750 
2,750 
375° 
2.750 
2.750 
2.750 



515° 
90 
120 
250 



500 
600 



Sco 
27 
800 
500 
500 
150 

£CO 
800 
600 
600 

75° 
250 
300 
75° 
750 



I420 
420 
420 
500 



250 
250 
250 
250 
250 
250 
216 
250 
250 
250 
420 
250 
250 
250 
250 
250 
250 
250 
250 
250 



33 



School 

Number. 



26 
M. P., 30 

33 
P. D , 36 
F. D , 37 
P. D., 37 







41 






42 






45 


G. 


D. 


46 
49 


r. 


D. 


53 


F. 


D. 


57 
£9 
63 


P 


S. 


64 

66 


P. 


u 


68 



71 

p. D , 72 
73 



Position. 

Female Principal. 
Male Principal. . . 
Female Principal, 

Male Principal. . , 
Female Principal 

Male Principal. ., 
Female Principal 

Female, 15 years. 
Male Principal. . . 
Female Principal. 



Annual S.alaries. 


Annual Increase. 


April, 
1899. 


Ahearn 
Law. 


Dec, 
1899. 


Ahearn 


Sched- 
ule. 


#1,900 


$2,500 


|2,7So 


J £00 


§250 


1,700 


2,50D 


2,750 


800 


250 


3,000 


3,500 


3.750 


SCO 


250 


3.250 


3.5'-o 


3.750 


250 


250 


1.750 


2,500 


2,750 


750 


250 


1.750 


2,500 


2,750 


7SO 


250 


1,900 


2,500 


2,750 


6co 


250 


1.750 


7, SCO 


2,750 


750 


250 


1,900 


2,500 


2,750 


600 


250 


1.750 


2,000 


2.750 


250 


750 


I 900 


2,500 


2,750 


600 


250 


2,250 


2,500 


2.750 


300 


250 


I.QCO 


2,500 


2,750 


600 


250 


I, goo 


2,500 


2.750 


600 


250 


3. coo 


3.500 


3.75° 


500 


250 


1,750 


2,5CO 


2,750 


750 


250 


1.750 


2,500 


2,750 


750 


250 


i,7co 


2,500 


2,750 


800 


250 


1.750 


2,500 


2.750 


750 


250 


3,003 


3.500 


3.750 


500 


250 


3 000 


3.500 


3,750 


500 


250 


3,000 


3.500 


3.7,SO 


500 


250 


1.750 


2,500 


2,750 


750 


250 


1,900 


2,500 


2,750 


600 


250 


1, 750 


2,500 


2.750 


750 


250 


2,200 


2,500 


2.750 


300 


250 


1.750 


2,500 


2.750 


750 


250 


1,700 


2,500 


2,750 


800 


250 


1.750 


2,500 


2.750 


750 


250 


900 


1,200 


1,404 


300 


204 


3,cco 


3,250 


3.750 


250 


5C0 


1.750 


2,500 


2,750 


7SO 


250 


1,700 


2,500 


2,750 


800 


250 



34 



School 
Number. 



M. n. 


77 


F. D., 


77 


" 


78 


P. D., 


78 




79 



8s 



P. D., 



P. D., 89 

90 

G. D., 90 

91 

94 

97 

105, 

106 

107 

108 

109 

no 

"3 



117 

122 
124 



Position. 



Female Principal 

Male Principal. . 
Female Piincipal 

Male Piincipal. ., 
Female Principal 

Miile Principal. . 
Feracile Principal 
Female, 10 years 
Female Principal 

Male Principal. . , 

Female Principal. 

Female, 15 years 
Female Principal 



Annual Salaries. 



Annual Inckease. 



April, 
1899. 


Ahearn 
I^aw. 


Dec, 

1899. 


AhcLirn. 


Sched- 
ule. 


$1,900 


|2,5CO 


$•-' 750 


$600 


$250 


1,75° 


2,500 


2.750 


750 


250 


3.250 


3, coo 


3.750 


250 


2=,0 


2,000 


2,500 


2.750 


500 


250 


JjQOO 


2,5CO 


2,750 


600 


250 


1,750 


2,500 


2,7;o 


750 


250 


3, coo 


3.500 


3,750 


500 


250 


1,700 


2,500 


2,750 


800 


250 


1,700 


2,500 


2,750 


800 


250 


3,000 


3. 500 


3,750 


500 


250 


1,700 


2,500 


2.750 


800 


250 


750 


goo 


1,320 


150 


420 


1,900 


2,500 


2,750 


£00 


250 


1,750 


2,500 


2,7.0 


750 


250 


1,700 


2,500 


2,750 


800 


250 


1,750 


2,500 


2,750 


750 


250 


3,000 


3.500 


3.750 


500 


250 


3,000 


3.500 


3.750 


500 


250 


3,000 


3.500 


3.750 


500 


250 


3,000 


3.500 


3.750 


500 


250 


1.750 


2,500 


2,750 


750 


250 


1.750 


2,t,00 


2,750 


750 


250 


i,7co 


2,500 


2,750 


8co 


250 


1.7SO 


2.SOO 


2,750 


750 


250 


1,750 


2,500 


2,750 


750 


2 jO 


1,750 


2,500 


2,750 


750 


250 


1.750 


2,500 


2,750 


750 


250 


1.700 


2,500 


2,750 


8co 


250 


1.750 


2,500 


2,750 


75c 


250 


855 


1,200 


1,476 


345 


^7' 


1.750 


2,500 


2,750 


750 


250 


1,700 


2,500 


^,750 


8co 


•50 


1.7CO 


2,500 


2,750 


8co 


250 



35 



School 

Number. 



126. . 
130. . 
13s . 
140. . 
141.. 
144. 

154- • 

'x6i., 

M.D., 165., 



Position. 



Female Principal. 



Male Principal... 
Female Principal . 
Male Principal . . . 



Annual Salaries. 


Annual In 


April, 
1899. 


Ahearn 
Law. 


Dec, 

1899. 


Ahearn. 


Si.750 


$2,500 


#2.750 


#750 


ii75o 


2,500 


2,750 


750 


2,000 


2,500 


2,750 


500 


1.750 


2,500 


2,750 


750 


2,OSO 


2,500 


2,750 


450 


2,050 


2,500 


2,750 


450 


3.250 


3.5"o 


3.750 


250 


1,700 


2,500 


2,750 


800 


3,000 


3.500 


3,750 


500 



Sched- 
ule. 



$250 
250 
250 
250 
250 
250 
250 
250 
250 



APPENDIX. 

The Following Correspondence and Action of the 
School Authorities on the Subject of Paying 
THE Teachers is Referred to by us in this Re- 
port AND IS Presented in Full in an Appendix. 

1898. 
June 20. Ed. L. Stevens, Borough Superintendent of 
Queens, approves of 'payment of Teachers' 
salaries by twelfths. 

June 21. John Jasper, Borough Superintendent for Man- 
hattan and The Bronx, indorses paying on 
first of each month. 

Sept. 21. Franklin Vitt, Secretary for Richmond School 
Board, also indorses paying first of each 
month. 

Nov. 10. Opinion of the Corporation Counsel, as to charges 
against the General Fund, the certificate of 
the Auditor and other matters affecting the 
payment of Teachers' salaries. 



36 

iSgS. 
Nov. 23. Stated meeting Board of Education, unanimous 
adoption of report of Finance Committee, 
recommending the adoption of the proposi- 
tion contained in letter of September 28, 
1898. 

Sept. 28. Letter to Comptroller from Hugh 
Kelly, Chairman of Finance 
Committee, recommending 
pay-rolls to be closed on the 
20th of each month and 24th 
of December, to pay on the 
first of each month. 
Oct. 27. Letter from Comptroller Coler to 
Charles Bulkley Hubbell, 
President Board of Education, 
referring to recent correspond- 
ence, and suggesting a plan for 
paying the Teachers on the first 
of each month. 

Dec. 7. Unfavorable report of the Committee on By-Laws 
and Legislation to the School Board, Bor- 
oughs of Manhattan and The Bronx, upon 
the resolution adopted by the Board of Edu- 
cation November 23, 1898. Report laid over. 

Dec. 21. Report again laid over. 

Dec. 30. Report again laid over. 

1899. 
Jan. 4. Report of the Committee on By-Laws and Leg- 
islation to the School Board of Manhattan 
and The Bronx, offering a substitute modify- 
ing the resolution of November 23, 1898, but 
still recommending that pay-rolls be made 
out on the last of the month, as at present. 
Report laid over. 



37 

i899- 
Jan. 1 3. Report referred to the Committee on Finance. 

January. Statement made to the Committee on By-Laws 
for the School Board of Manhattan and The 
Bronx by Auditor Henry R. M. Cook of the 
Board of Education, at a meeting of that 
Committee held at the office of E. EUery 
Anderson, Chairman. 

Present : 
E. Ellery Anderson. 
John E. Eustis, and 
Ex-Judge George M. Van Hoesen. 

Department of Education, 
School Board for the Borough of Queens, 
Flushing, N. Y., June 20, 1898. 
H. R. M. Cook, 

Auditor, Board of Education : 
Dear Sir — In the matter of the payment of Teachers' salaries during 
the coming year and thereafter, permit me to say that payment by twelfths is 
a method that will be very acceptable to us in Queens. It does not in any 
way affect the compensation of Teachers, but will facilitate their payment. 
We shall be very glad if such a plan shall be adopted. It is probable that 
in the event of possible failure on the part of the Board of Education to 
adopt this plan, that action will be taken by our School Board to provide 
for payment of Teachers in twelfths from September i next. 
I am, yours respectfully, 

(Signed), Edward L. Stevens, 

Boroicgh Superintendent of School. 

Department of Education, ] 

Office of Borough Superintendent of Schools, I 

Boroughs of Manhattan and The Bronx, '\ 

No. 146 Grand Street, ] 

New York, June 21, 1898. J 

My Dear Mr. Cook — I have read over the proposition to pay the 
Teachers of Greater New York their monthly salary on the first of each 
month, and the plan seems to me to be most desirable. I hope that the 
Comptroller of our city will give it his approval. 

Yours truly, 
(Signed), John Jasper, 

Borough Superintendent. 



Department of Education, 1 

Office of the School Boakd fok the Borough | 

OF Richmond, ; 

City of New York, | 

SiAPLETON. N. Y., September 21, 1898. j 

Henry R. M. Cook, Esq., 

Auditor, Board of Education, 

No. 146 Grand Street, 

New York. N. Y. : 
Dear Sir— Referring to a suggestion verbally made by you some time 
ago that, in order to pay the Teachers at an early day after the first of each 
month, the pay-rolls, approved by this Board, be forwarded to you early 
in the last weeks of the month for which salary is earned, and such 
deductions for that month for absences be made upon the pay-roll of the 
succeeding tnonth, I write to ask if you have decided to carry out this 
method and recommend the same to the other boroughs as you then con- 
templated. 

Inasmuch as our Teachers' pay-rolls now, after audit by you, are sent 
by the Finance Department to the Auditor for this borough, by him for- 
warded to the City Paymaster for signature to checks, and again returned 
to the Borough Auditor for disbursement, it happens that the Teachers are 
not paid until well along towards the middle of the succeeding month. 
The m.ethod proposed will permit an earlier payment than now, which is 
much desired by the Teachers in this borough. Requesting an early reply-, 
1 am, 

Respectfully, 
(Signed), Franklin C. Vitt, 

Secretary. 



minutes of the board OF education, city OF new YORK. 

Stated Meeting, Wednesday, November 23, 1898. Pages 678 to 681. 

4. From the Corporation Counsel, as follows : 

Law Department, ) 

Office of the Corporation Counsel, > 

New York, November 10, 1898. ) 

//on. Charles Bulkley Hubbell, President of the Board of 
Education : 
Sir— Your communication dated November 5, 1898, is received. You 
state that in relation to the decision of the Supreme Court, confirmed by 
the Appellate Division thereof, in regard to the apportionment of the Gen- 
eral School Fund to the several boroughs contained within The City of 
New York, your attention has been called to the following facts, to wit : 



59 

" I. That the School Boards for the boroughs of Queens and Rich- 
mond have adopted new salary rates, which salary rates became operative 
■on September i, 1898. 

" The pay-rolls of Teachers in the said boroughs of Queens and Rich- 
mond for the month of September hav^e been paid in accordance with the 
enhanced rates before mentioned. 

" The pay-iolls for the month of October are now due and payable. 

" A cursory or preliminary estimate of all of the liabilities applicable to 
the General School Fund of the boroughs of Queens and Richmond, dis- 
closes the following facts : 

"Borough of Queens. 

Total balance available 8213,561 00 

Approximate liabilities (minimum) '75. '67 00 

Estimated surplus (maximum) ^38,394 00 



" Borough of Richmond. 

Total balance available $81,984 

Approximate liabilities (minimum) 59' 167 

Estimated surplus (maximum) $22,817 



" The contingent liability, or contribution, from the Borough of 
" Queens will amount to $68,757.35, and from the Borough of 
" Richmond $39,597.50, provided the decisions rendered are con- 
" sidered final and conclusive. It is, therefore, apparent, if the 
•" School Boards for the boroughs of Richmond and Queens adhere 
" to the rates of salary provided for in the schedules which became 
" operative on September i, 1898, and upon which basis the 
■" Teachers were paid for the month of September, that a deficiency 
■" in each instance will ensue. Under the circumstances will you, 
■" therefore, advise this Department whether it is justified in passing 
■" the pay-rolls for the boroughs of Queens and Richmond as ren- 
■" dered at the enhanced salary rates so long as the appropriations 
" last, or whether it is advisable at this time to recognize the con- 
■" tingent liabilities, or in other words contributive quotas, of the 
" boroughs named, and immediately take steps to so reduce the 
" monthly pay-rolls due and to become due that the same shall not 
" exceed the amount available arising from a reapportionment or 
" distribution of the funds under section 1065 of the Charter, as 
■" contemplated by the decisions rendered ? In this connection 



40 

'• your attention is called to the fact that the General School Fund 
" is administered by the School Boards of the respective boroughs 
" (Charter, section 1065), but is subject to audit by the Board of 
" Education (section 1069). I would further ask whether action of 
" this kind is necessary pending a further decision on the question 
" of the apportionment of the General School Fund for the year 
" 1898 by the Court of Appeals. 

" In view of the fact that the pay-rolls are now being audited, and 
" in order that the payment of whatever remuneration may be con- 
" sidered due to the Teachers in the boroughs named may not be 
" delayed, the favor of your prompt advice in the premises is 
" solicited." 

By section 1091 of the Charter it is provided that each School Board 
shall have power to adopt by-laws fixing the salaries, etc. 

This power given the several school boards of fixing the salaries is 
limited by the provision of section 1 541 of the Charter, as follows : 

" No expense shall be incurred by any of the departments, boards 
" or officers thereof, unless an appropriation shall have been 
" previously made covering such expense, nor any expense in 
" excess of the sum appropriated in accordance with law." 

Section 1 542 of the Charter provides as follows : 

" Section 1 542. It shall be the duty of the heads of all Depart- 
" ments of said city, and of all boards and officers charged with 
" the duty of expending or incurring obligations payable out of the 
" moneys raised by tax in said city, so to regulate such expendi- 
" tures for any purpose or object that the same shall not in any 
" one year exceed the amount appropriated by the Board of Esti- 
" mate and Apportionment for such purpose or object, and no 
" charge, claim or liability shall exist or arise against said city for 
" any sum in excess of the amount appropriated for the several 
" purposes." 

The apportionment of the General School Fund, as provided for in 
section 1065 of the Charter, and as construed by the Supreme Court in 
Kings County, and affirmed by the Appellate Pivision of said Court, was, 
in contemplation of law, known to the different School Boards at the time 
different School Boards adopted new salary rates, and it thus appears that 
the School Boards for the boroughs of Richmond and Queens did not 
have an appropriation previously made to cover the increase of salaries. 
In other words, none of the different School Boards were justified in 
increasing salaries nor incurring any expense in excess of the appropria- 



41 

tions remaining to them after the apportionment of funds under section 
1065 of the Charter, as construed by the Supreme Court. 

You ask me to advise your Department whether it is justified in pass- 
ing the pay-rolls for the Boroughs of Queens and Richmond as rendered 
at an enhanced salary rate, so long as the appropriations last, or whether 
it is advisable at this time to recognize the contingent liabilities. 

In my opinion, it is advisable to recognize the facts and the law as 
construed by the Appellate Division of the Supreme Court, and that is the 
only safe course to pursue. 

You call my attention to the fact that the General School Fund is 
distributed by the School Boards for their respective boroughs (Charter, 
section 1065), but is subject to audit by the Board of Education 
(section 1069.) 

Section 1069 of the Charier provides as follows : 

" The said Board of Education shall have power to appoint one 
" or more auditors, as may be necessary in the judgment of the 
" Board, upon whose certificate accounts against the said Board, or 
" charges upon either the Special or General School Fund may be 
" paid when countersigned by the proper officers, as the By-Laws 
" of the said Board of Education, with the approval of the Comp- 
"troller of the city may direct." 

The audit referred to consists of the certificate of the Auditor ap- 
pointed by the Board. It is his duty to audit all lawful claims and to make 
the proper certificate. 

An Auditor refusing to give the certificate for a lawful and proper 
claim would be compelled to do so, I think, by mandamus against him as 
Auditor. 

You further ask whether action of the kind suggested by you is 
necessary pending a further decision on the question of the apportionment 
of the General ."school Fund for the year 1898 by the Court of Appeals. 

The presumption is that the decision of the Appellate Division of the 
Supreme Court will be affirmed by the Court of Appeals, and therefore, 
the only safe and prudent course is for the Board of Education and the 
several School Boards and the Auditors to act upon that presumption and 
to be guided by that decision in all cases where it is necessary to take any 
action in the premises. 

Respectfully yours, 
(Signed) John Whalen, 

Corporition Counsel. 

Read and ordered to be printed in the minutes. 



42 

MINUTES OF THE BOARD OF EDUCATION, CITY OF NEW YORK. 

Stated Meeting, Wednesday, No7'end)er 23, ih'96'. Pages 690 to 654. 

Mr. Kelly presented the followirg, and asked for and obtained unani- 
mous consent for its immediate consideration : 

To the Board of Edueatzon : 

The Committee on Finance, to which was referred the communication 
from Hon. Bird S. Coler, Comptroller, as follows : 

" City of New York— Department of Finance, ) 
"Comptroller's Office, October 27, 1898. \ 

" Hon. Charles Bulkley Hubbell, President, Board of 
" Educatio7i ; 

" Sir — Referring to our recent correspondence on the subject of 
" the earlier payment of Teachers' salaries, I have to suggest the 
" following plan, to take effect after the ist of January, 1899 : 

" If the Board of Education will transmit to the Department of 
" Finance, on or before the 1 5th day of each month, the pay-rolls 
" for that month, it will be possible to pay the Teachers promptly on 
" the first day of the next month. 

" I think you will find it possible to do this by making all deduc- 
" tions for absence, illness, etc., from the pay-rolls for the month 
" following such absence. As these deductions for absence, etc.. 
" will be known to the Principals by the last day of the month in 
" which they occurred, it should be easy for them to prepare their 
" pay-rolls and checks and send the same to the Board of Education 
" so early in the following month that they can be sent to the De- 
" partment of Finance en or before the T5th. This will allow the 
" Paymaster's office sufficient time to enter the checks on their 
" books and have them numbered, examined and signed by the time 
" the pay-rolls are audited and transmitted to that office from the 
" auditors, and would also allow sufficient time for making correc- 
" tions and depositing the proper amounts in the various school 
" banks. Thereafter, on the first day of each month, unless the 
" same should fall on a Sunday or a holiday, the Principals can, 
" without further notice, call for their pay-rolls and checks and pay 
" the Teachers on the same day. 

" In case of a resignation or death of a Teacher during any month, 
" the Principal, upon informing this Department, even as late as 
" pay-day, can have the amount not earned deducted and returned 
" to the City Treasury to the credit of the fund for salaries of 
•^' Teachers, etc., and receive a check for the balance. 



43 

" Please inform me whether this plan meets with your 
approval. 

" Respectfully, 
(Signed) " Bird S. Coler, 

" Comptroller." 

respectfully reports that the matter of the payment of Teachers' salaries has 
been under consideration for some time, and culminated in the transmis- 
sion to the Comptroller of the following communication : 

" September, 28, 1898. 
" Hon. Bird S. Colek, Comptroller: 

'' Dear Sir — The operation of the Charter in regard to the 
" payment of salaries of Teachers et al., reveals a lack of uniformity 
" and simplicity, owing to the different systems in use by the many 
" school authorities whose powers and privileges have devolved 
" upon the present Department of Education. In the Boroughs of 
" Manhattan and The Bronx the Teachers have been paid in twelve 
" annual payments. In the Borough of Brooklyn payments have 
" been made by tenths. In the Boroughs of Queens and Richmond 
" Teachers have been paid by tenths and twelfths. 

" On July I, 1898, the contracts of practically all of the Teachers 
" in the cutlying territory expired by Hmitation ; it is, therefore, 
" practicable to institute a uniform system throughout. 

" It is a fact that a Teacher has actually earned his or her annual 
" compensation between the opening of the schools in September 
" and their closing in the early part of July, a period of about ten 
" months. This view of the case has been taken by your prede- 
" cessors in office. On June i, 1897, Hon. Ashbel P. Fitch ad- 
" vised the then Board of Education as follows : 

" ' This Department has made payments of salaries of teachers for 
'• ' June and July, not as being a payment in advance of the rendi- 
" ' tion of services, but as being payment for services already earned.' 

" In accordance with an opinion long ago rendered to this De- 
" partment by Counsel to the Corporation, the salaries of School 
" Teachers have been considered as fixed by the Board of Education^ 
" for a period of service extending from the opening of the schools 
" in September until their closing in the early part of July, and 
" whole monthly payments have been made, yet on the close of the 
" last day in the school year the Teachers have actually earned their 
" annual compensation. 

" While the payment by tenths may be strictly the Teachers' due 
" as contemplated by law, at the same time, speaking from experi- 
" ence, the majority of Teachers prefer the monthly or twelfth pay- 



44 

" ment, as representing a regular income. I am, therefore, in 
" favor of extending the system of " twelfth " payments throughout 
" the present City of ' New York. In connection therewith, I 
" desire to propose a plan which I believe will be favorably received 
" by all. It would be pleasing to the Teachers and gratifying to 
" others concerned, if salaries could be paid on or about the first 
" day of the month succeeding that in which the services are 
" rendered. By establishing payments by twelfths the City M^ould 
■" always have money in hand belonging to the teachers (^nde the 
" opinion of the Corporation Counsel). It would, therefore, be 
" possible to present the pay-rolls for the current month on or about 
" the 20th, which would allow of their payment on or about the 
" first day of the following month. Absences of the preceding 
" month could be deducted on the pay-rolls of the following month ; 
" for example, the pay-roll for October, 1 898, would be received for 
" examination on October 20, 1898, from which pay-roll would be 
" deducted the absences of teachers for the month of September, 
" 1898. 

" Some time ago, I broached the subject to you, and I believe 
" that, from the cursory consideration of the plan, you approved qf 

" it at that time. 

" Yours very truly, 
(Signed) " Hugh Kelly, 

" CJiairDiaii of the Finance Comtnittee." 

The Committee has again carefully considered the subject, and 
believes that the proposition submitted by it through the Chairman to the 
Comptroller is preferable for the following reasons : 

1. The Comptroller suggests that it will be found possible to make 
all deductions for absence, illness, etc., from the month following such 
absence. The Committee perceives that this proposition is hardly feas- 
ible, inasmuch as it could not be made applicable to the month of Decem- 
ber, for the reason that appropriations to this Board are not continuous ; 
therefore, the monetary amount of absences arising in the month of 
December in one year could not be applied in reduction of the next ensu- 
ing month's payment (January), as confusion between the appropriations 
of two distinct years would result. Such a method v%'ould be in the nature 
of a transfer from one year to another, and would conflict with section 237 
of the Charter. 

2. The Comptroller states : " As these deductions for absence, etc. , 
will be known to the Principals by the last day of the month in which they 
occurred, it should be easy for them to prepare their pay-rolls and checks 
and send the same to the Board of Education so early in the following 
month that they can be sent to the Department of Finance on or before 
the 15th." The Committee perceives that this portion of the proposition 



45 

is not practicable in so large a system, employing as it does nearly 10,000 
Teachers. The changes incidental to appointments, transfers, promotions, 
resignations, etc., are necessarily so numerous in any month during which 
the schools are in session as to prelude the adoption of such a plan, with- 
out leading to many complications and errors and much confusion and 
delay. The Comptroller further states that " in case of a resignation or 
death of a Teacher during any month, the Principal, upon informing this 
Department even as late as pay-day, can have the amount not earned 
deducted and returned to the City Treasury to the credit of the fund for 
salaries of Teachers, etc., and receive a check for the balance." The Com- 
mittee would call special attention to the fact that deaths and resignations 
are of infrequent occurrence, compared with the number of transfers, 
appointments, etc., which have to be made continually. 

The Committee would suggest, in the case of the pay-roll for the 
month of December that the time for the reception of the same be extended 
until December 24, at which time the schools close. By extra exertion on 
the part of the office force of this Board, and of that of the Finance 
Department, the Teachers' salaries for the month of December might be 
paid only one or two days later than in other months. 

The Committee, therefore, adheres to the proposition set forth in the 
letter of the Chairman of the Committee quoted above, and believes that 
by its adoption it will be possible to pay the Teachers between the ist and 
5th of the month, which would be ten days earlier than under the present 
system, and the amount of labor to be performed would cover the same 
.period of time as at present. 

The Committee would add one important recommendation to its 
proposition, viz : It is suggested that in the boroughs of Manhattan and 
The Bronx the janitors be separated from the Teachers' pay-roll. Under 
the existing system the Teachers' pay-roll has to be passed through the 
Civil Service Commission in order that the janitor, whose name appears 
thereon, may be properly certified to. This needlessly retards the exami- 
nation of the Teachers' salaries by the Finance Department . The Com- 
mittee believes that by the plan suggested one day, and perhaps more, 
may be gained. In connection herewith it should be stated that separate 
janitors' pay-rolls are prepared in all boroughs except Manhattan and The 
Bronx, and the system appears to be satisfactory. 

In conclusion, the Committee desires to express appreciation of the 
courtesy of the Comptroller and his desire to co-operate in the establish- 
ment of a plan to expedite the payment of the salaries of the Teachers, and 
recommends the adoption of this report as the sense of the Board, and 
that a copy hereof be transmitted to the Comptroller. 

(Signed) Hugh Kkllv, 

Henry W. Maxwell, 

Committee oil Fitiance. 



46 

'I"he Vice-President put the question whether the Board would adopt 
the report of the Committee on Finance, and it was decided in the atfirma- 
tive by a unanimous vote. 

MINUTKS OF THE SCHOOL BOARD FOR THE BOROUGHS OF MANHATTAN 
AND THE BRONX. 

December jth, i8gS, pag-es 1552 /o 1557 inclusive. 
Mr. Eustis presented the following: 
To tJie Sc/iool Boards for the Boroughs of Matihattan and The Bronx : 

"The Committee on By-Laws and Legislation, to which was re- 
" ferred the resolution relating to the payment of Teachers and all 
" other employees of this Board on the ist day of the month next 
"after the month during which the money is earned (Jol., p. 1471), 
" respectfully reports : That very careful consideration has been 
"given to the matter by your Committee. 

" The subject matter of the resolution referred to this Committee 
" has been the subject of correspondence between the President of 
" the Board of Education, the Chairman of the Finance Committee 
" of the Board of Education and the Comptroller for some time past. 
" At the last meeting of the Board of Education the correspondence 
" was presented to the Board, and a report of the Finance Com- 
" mittee to the effect that pay rolls should be made out on the 20th 
" day of the month and payment be made on the first of the next 
"month was adopted as the sense of that Board. 

" The proposition of the Comptroller Vv'as that the pay-rolls 
" should be transmitted to his office on or before the 15th day of 
'■ the month in order to enable him to pay on the first of the follow- 
" ing month. 

" The Comptroller's answer to the report adopted at the last 
"meeting of the Board of Education states that, as the pay-rolls 
" are not to be transmitted to his office before the 20th, payment 
" will necessarily be delayed five days longer, which would make 
" date of payment about 6th or 7th of the month. 

" It will be noticed that in both of the letters from the Comp- 
" troller he speaks of the rolls being transmitted to the Department 
"of Finance (the Comptroller office), on or before the 15th or 20th 
" of the month, respectively, 

" In order to file the pay-rolls with the Comptroller by the 20th 
" of the month, it would be necessary to have them made out by 
" Principals not later than the loth of the month. 

" The matter of making out the Teachers' pay-rolls in the 
"boroughs of Manhattan and the Bronx on the 20th day of the 



47 

" month has had careful consideration at the iiands of your Com- 
" mittee, and after hearing the argument for and against, the 
" conclusion of your Committee is that it would not be practicable 
" to put the suggestion into operation. 

" The reasons upon which this conclusion is based may be 
" classified as follows : 

" 1st. It is proposed to make out the pay-rolls on the 20th day 
" of each month, except December, and account for absences after 
" that date on the pay-roll of the succeeding month. Section 1083 
" of the Charter relating to the Retirement Fund provides that the 
" Secretary of the Board of Education shall certify monthly to 
" Comptroller the amounts deducted for absence from the salaries 
•' of Teachers during the preceding month, and this certification is 
" based upon a similar certificate from the Secretaries of the several 
" School Boards. 

" It will be impossible to comply with this provision of the 
" Charter if the pay-rolls contain the absences for only a portion of 
" the month. 

" 2d. Many transfers of Teachers occur on the ist of the month, 
" and .in the event of absences on the part of any of the Teachers so 
" transferred between the 20th and the last day of the month, it 
" would be necessary for the Principals of the schools in which the 
" absences occurred to notify the Principal of the school to which 
" the Teacher was transferred of said absence, and request the said 
" absence be deducted on his or her pay-roll. 

" During the month of September there were over one hundred 
" and twenty transfers. This, of course, is not the normal monthly 
" number ; but in this rapidly growing system, with teachers added 
" at the rate of five hundred and upwards per annum, this number 
" may often be equaled. Now, suppose that 50 per cent, of these 
" Teachers were absent for time ranging from ten minutes to seven 
" or eight days each ; it would mean si.xty Principals notifying sixty 
" other Principals of deduction to be made. Other complications 
" arise in connection with this matter, namely, the confusion of 
" records. For instance, suppose May Jones is transferred from 
" P. S. 1 to P. S. 2 ; she is absent twelve days in P. S. i, live of 
" which occur between the 20th and the last day of the month ; she 
" is not absent from P. S. 2 at all. In looking up the records a 
" year after, say, we find the Teachers' attendance book in P. S. 2 
" states that Miss Jones was present the entire month ; the pay- 
" roll of the school reports her as absent five days. Again, the 
" reports as to attendance of Teachers in the office of the Borough 
" Superintendent shows Miss Jones to have been absent from P. S. 
' I for twelve days during the calendar month ; the pay-roll shows 



48 

" but seven days absence ; to find the rest one must look on some 
" other pay-roll. 

" Again, salaries of Teachers transferred are often changed by the 
" transfers. For instance, take the case of a Teacher transferred 
" from a Boys' Department to a Girls' Department ; her salary in 
" the Boys' Department is, say $726, plus $60, for teaching boys, 
" or $786 per annum ; her salary in the Girls' Department would 
" be $726 per annum. If absent after the 20th in the Boys' 
" Department she , would be paid for the entire month in that 
" Department at the rate of $786 per annum, but be deducted for 
" the absence on the pay-roll of the Girls' Department at the rate of 
" $726 per annum. 

" And, further, the By-laws provide that all changes in salaries 
" shall take effect on the ist of the month ; additions for teaching 
" boys or mixed classes take effect on the 1st of the month, so that 
" we would have numerous cases of deductions to be made at rates 
" of salary in excess of those which the Teachers were receiving 
" when the absence occurred. 

" 3d. The matter of Teachers' absence excused would also cause 
" considerable complication. 

" For instance, take the case of a Teacher excused for 19 days 
"in November, 1898, the simplest case that could he presented. 
" Upon looking at the November pay-roll we find that she was re- 
" ported absent and was deducted for 13 days, which, by con- 
" suiting the calendar, would be found to be the total number of 
" school days between the ist and the 20th ; taking up the pay-roll 
" for December, we find that the teacher deducted for, say, 12 days. 
" The question then arises were 6 of the days reported on Decem- 
" ber pay-rolls days upon which the Teacher was absent during 
" November. 

"4th. Resignations, retirements and withdrawals from the sys- 
" tem from other causes would be the source of much annoyance 
" and possibly considerable loss to the City. 

" There are at the present time about three hundred and fifty 
" resignations annually ; this number will, of course, be considera- 
" bly augmented as the number of Teachers increases. 

" These resignations usually take place about the ist of the 
" month, and the most of them occur m the fall of the year. Say 
" that, from the various causes, there are 200 withdrawals from the 
" system between the time the schools open in September and De- 
" cember 31st. There would necessarily be a number of these 
" Teachers who would be absent between the 20th and last days of 
" these months. Their names would not appear on the pay-roll for 
" the month on the first day of which their resignations took effect ; 



49 

" so that deductions for absence after the 20th of the preceding 
" month could not be made on the pay-roll of the succeeding month. 

" So with the Teachers who are retired. At the last regular meet- 
" ing of the Board of Education, held on November 23. fifteen 
" Teachers were retired, nearly all of whom were absent before and 
" after the 20th. 
■ " Now, if the pay-rolls had been made out on the 20th, all these 
" Teachers would have been credited with full time after the 20th, 
" and in order to make the pay-rolls correct it would have been 
" necessary to cancel all the checks, thus depriving these Teachers 
" of any pay for that month, or holding the pay-rolls until informa- 
" tion could be obtained from the Principals as to the number of 
" days absent after the 20th. 

" When the School Trustees were in office the pay-rolls for 
" Teachers were made out and signed by them on dates varying from 
" the 25th to the last day of the month, in order to expedite the 
" payment of salaries. 

" The confusion arising from the incomplete report of absences 
" for the calender month was such that this Board made a regula- 
" tion requiring that all absences occurring during the calendar 
" month should be reported on the pay-roll for that month. 

" It has been suggested that the Comptroller could be notified of 
" resignations, deaths or marriages of Teachers even as late as pay- 
" day and the check would be canceled. 

" If this was done the City, of course, would not suffer any 
" pecuniary loss, but the pay-rolls then would not be correct, nor 
" would the certificate of the Finance Committee of this Board or 
"the books of this Board agree with the amount actually paid to 
" Teachers. 

" 5th. The work of examining pay-rolls containing the names of 
" over five thousand regular Principals and Teachers, with additions 
" to the great number of regular salaries, such as bonuses for teach- 
" ing boys or mixed classes in grammar and' primary grades, and 
" for teaching music, and the deductions for absences varying from 
" two minutes to twenty-three days is a very great one, and cannot 
"be done accurately except by those who have had experience, nor 
" can it be done properly under pressure. 

" This work has been augmented by the by-law recently adopted 
" by the Board of Education requiring the filing of a copy of each 
" pay-roll in the office of the Board of Education, thus making it 
" necessary to have three copies of each pay-roll made out by each 
" Principal, so that three pay-rolls for each school have to be exam- 
" ined by the clerks in the office of the Secretary of this Board 
" before transmission to the Auditor of the Board of Education. 



50 

" At this time there are one hundred and eighty-nine separate pay- 
' rolls, which, multiplied by three, makes five hundred and sixty- 
' seven pay-rolls to be examined. 

"For the reasons herein stated your Committee is opposed to 
' the proposition to make up the pay-rolls on the 20th day of the 
' month, and recommends that the present plan of making them out 
' on the last school day of the month be continued. 

" In conclusion, your Committee begs to say that it does not 
' believe that the Teachers suffer any hardship from having to wait 
' until the 1 5th day of the month for the preceding month's pay. 

" It is the opinion of your Committee, however, that the Teachers 
' can be paid on or about the loth of the month, and still have the 
' pay-rolls prepared on the last school day of the month, bv 
' relieving the Auditor of the Board of Education of the examination 
' of the pay-rolls and requiring a certificate from him to the effect 
' only that the gross amount of the pay-rolls is chargeable against 
' the General School Fund. 

" The following resolutions are submitted for adoption : 

" Resolved, That it is the sense of this Board that the pay-rolls 
' of Teachers and janitors shall be made out in the same manner as 
' heretofore, namely, on the last school day of each month. 

" Resolved, That the Board of Education be and it hereby is 
' requested to amend its by-laws so as to relieve the Auditor of the 
' Board of Education of the examination of all pay-rolls and bills 
' chargeable against the General School Fund, requiring from him 
' a certificate, only, that the said pay-rolls and bills are chargeable 
' against the General School Fund. 

(Signed) "J. E. EusTis, • 

" " E. Ellery Anderson, 

'« " VV. E. Andrews, 

" " A. P. Ketchum, 

" " Geo. M. Van Hoesen, 

" Committee on By-Lmvs and Legislatioti. 
" Laid over under the rule." 

" Minutes, Dccemlxr 21, i^g^, pai^e 1593. 
" The President announced for consideration the report of the 
Committee on By-Laws and Legislation, relative to paying the 
' salaries of Teachers and all employees of this Board on the first 
day of each month (Journal, pages 1 552-1 557). 
" Mr. Eustis moved that the consideration of said report be laid 
over. 
" Adopted." 



51 

" Minutes, Decemder 30, 1898, pa^e 1668, 
" Reports Laid Over Under the Rule. 
" The President pro tern, announced for consideration the report 
of the Committee on By-Laws and Legislation, relative to paying 
the salaries of Teachers and all employees of this Board on the 
first of each month (Journal, pages 1 552-1 557, 1593). 
" Mr. Eustis moved that the consideration of said report be laid 
over uijtil the next meeting of the Board. 
" Adopted." 

MINUTES OF THE SCHOOL BOARD FOR THE BOROUGHS OF 
MANHATTAN AND THE BRONX. 

Meeting of January 4, 1899, Pages 23 to 26 inclusive. 

Reports Laid Over Under the Rule. 

" The President announced for consideration the report of the 
Committee on By-Laws and Legislation, relative to paying the 
salaries of Teachers and all employees of this Board on the first of 
each month (Journal, pages 1 552-1 557, 1593, 1668). 

" Mr. Eustis, on behalf on the Committee on By-Laws and Leg- 
islation, presented the following report as a substitute ; 

To the School Board for the Boroughs of Manhattan and The 

' ' Bronx : 
" The Committee on By-Laws and Legislation, to which was re- 
ferred the resolution offered by Mr. Little (Jol , p. 1470- looking 
to the more promipt payment of Teachers et al., also, the resolu- 
tions adopted by the Board of Education on December 7, 1898, 
directing the transmission to each School Board of a copy of a 
communication from the Comptroller, dated November 28, 1898, 
in relation to more expeditious methods of paying Teachers, 
together with the report of the Committee of Finance of the 
Board of Education, and the recommendation that all necessary 
steps be taken to place the method in operation from and after 
January i, 1^:99, respectfully reports : That since the presentation 
of its former report (Jol., pp. 1 552-1 557) further consideration and 
investigation has been given [to the subject, with the result that 
the views heretofore expressed are modified, and the following is 
presented as the judgment of the Committee : 
" There appears to be no reason why the present method of 
preparation of pay-rolls, examination thereof, and kindred matters 
and arrangements, should not be revised and improved, to the 
end that payments of salaries may be made expeditiously, and 



52 

" the business branch of the administration of the system rendered 
" more useful. It appears that in all the boroughs pay-rolls are 
" prepared in the offices of the several School Boards, the Princi- 
" pals being only required to furnish certified statements of ab- 
" sences. The effect of this method tends toward uniformity, 
" legibility and general accuracy in the preparation of pay-rolls ; to 
" leave the Teachers free and to devote more of their time to the 
" educational interests, rather than the clerical necessities of the 
" system. In the Borough of Brooklyn the names of the Teachers 
" are periodically printed on the pay-rolls, which method, of itself, 
" saves much time. 

" It appears that the janitors' pay-rolls are separate and distinct 
" from the Teachers' pay-roils in all other boroughs, for the reason 
" that there can be no justification for delaying the pay-rolls of the 
" latter by transmitting them for payment through the Civil Service 
" Commission, which must be the case if the pay-roll is prepared as 
" one document. Janitors' pay-rolls must be certified by the Civil 
" Service Commission. 

" The Committee appreciates the fact that transfers of Teachers 
" occur at irregular times, which tends to confusion and is therefore 
" undesirable. It is proposed that future transfers shall take effect 
" only at fixed periods. The Board has already initiated this 
" method of procedure in regard to the changing of the salaries of 
" Teachers ; the by-laws now contain regulations governing the 
" same. It is therefore only a further step in the direction of 
" efficient management to regulate, in similar manner, the trans- 
" fers of Teachers. While appreciating the desirability of paying 
" employees promptly and regularly, it is deemed preferable that 
" the pay-rolls of each calendar month should contain the absences 
" occurring therein, instead of by the method suggested, viz. : that 
" absences should be computed as between the 20th day of each of 
" two consecutive months. The Committee believes that, by the 
" adoption of the following resolution, it will be possible to so regu- 
" late affairs that payments may be made on the loth of each month, 
" and the business administration rendered more efficient. 

" Rcsoliied, That pay-rolls of Teachers and of janitors be prepared 
" separately hereafter, and by the Secretary, in triplicate, and on 
" blanks containing the names of such persons printed thereon, so 
" far as possible. Said pay-rolls shall cover the period of a calendar 
" month, and include all absences occurring within that time. On 
" the last school day in each month the Principal shall file in the 
" office of the Secretary a certified list of absences which may have 
" occurred during the month, together with a certificate as to 
" whether any sessions have been omitted during said month. Also 



53 

, " the names of substitutes employed during tine montli and tlie dura- 
" of tfieir services. 

" Resolved, Tiiat hereafter all transfers of Principals and Teachers 
" shall take effect only on the ist, loth and 20th days of any month. 
" Resolved, That all by-laws or parts of by-laws inconsistent 
" with the purposes of the foregoing resolutions be and they hereby 
■" are suspended pending codification of ihe necessar}' amendments 
" by the Committee on By-Laws and Legislation. 
(Signed) "J. E. Eustis, 

" " E. Ellery Anderson, 

" " George M. Van Hoesex, 

" Committee on By-Laws and Legislatz'on. 

" Three objections being made, the consideration of said report 
" was laid over." 

" A/inntes, Wediiesday, January 18, 1 899, /^r^'v 93. 
" Reports Laid Over Under the Rule. 

" The President announced for consideration the report of the 
" Committee on By-Laws and Legislation, relative to paying the 
" salaries of Teachers and all employees of this Board on the first of 
" each month (Journal, 1898, pages 1 552-1 557, 1593, 1668; Jour- 
" nal, 1899, pages 23-26). 

" Mr. O'Brien moved that said report be referred to the Com- 
" mittee on Finance. 

'• .Adopted." 

Statement of Henry R. M. Cook, 
Auditor of ihe Board of Education, made in January, 1899, before the 
Committee on By-Laws of the School Board for Manhattan and 
The Bronx, in answer to the objections made by this Committee 
in their report of January 4, 1899, in the matter of paying the 
School Teachers. 
Regarding the report of the Committee on By-Laws and Legislation, 
to be found in the minutes of the School Board for the boroughs of Man- 
hattan and The Bronx on December 7, 1898, I would call attention to the 
fact that the statem.ent is made in the preamble, in regard to the matter of 
making out Teachers' pay-rolls at an earlier date than by the present 
method, " That the matter has had careful consideration at the hands of 
your Committee, and after hearing the arguments for and against, the con- 
clusion of your Committee is that it would not be practicable to put the 
suggestion into operation." 

The conclusion of the Corqmittee is based upon four alleged reasons 
or groups of reasons, which I propose to take up consecutively. 



54 

The first alleged reason advanced is as follows : " Section 1083 of the 
Charter relating to the Retirement P'und provides that the Secretary of the 
Board of Education shall certify monthly to the Comptroller the amounts 
deducted for absences from the salaries of Teachers during the preceding 
month, and this certification is based upon a similar certificate from the 
Secretaries of the several School Boards. It will be impossible to comply 
with this provision of the Charter if the pay-rolls contain the absences for 
only a portion of the month." The Committee has evidently been misin- 
formed as to the exact wording of the Charter on this point for the actual 
words of the section are as follows: "The Secretary of the Board of 
Education shall certify monthly to the Comptroller the amount so deducted 
from the salaries of Teachers during the preceding monih. " An addi- 
tion has evidently been made, and an erroneous conclusion reached 
thereby by the insertion of the words, " and this certification is based upon 
a similar certificate from the Secretaries of the several School Boards." 

As a matter of fact, there is not the slighest mention in Section 1083 
of the requirement of a certificate from the Secretaries of the several 
School Boards, nor is there a single reference in Section 10S3 to any 
Secretaries of School Boards nor School Boards either. Under the Act. 
of the Board of Education is given the general care and management of 
the Public School Teachers' Retirement Fund. It is not necessary that 
the Secretary of the Board of Education, in order to perform the statutory 
duty placed upon him, shall base his certificate upon any other certificate 
filed by any Secretary of a Borough Board, for the reason that the books of 
the Board of Education exhibit to him at all times the status of the fund ; 
nor would it be reasonable to be otherwise, for it follows, as a matter of 
course, that the Board of Education should always know the condition of 
any of its funds without extraneous aid or information. When the 
By-Laws of the Board of Education were in course of formulation 
it was suggested by me, and my suggestion was adopted, that 
the Secretaries of the School Boards should furnish a monthly certifi- 
cate, and my reason for making this suggestion was intended as 
an independent check upon accounts, the efTect of which is to save exam- 
ination and audit of the Borough Board books should differences arise. 
It is not necessary and it is only occasionally the fact that the certificate 
of the Secretary of the Board of Education to the Comptroller contains the 
exact amount of absences occurring in any particular month, but it does 
always contain the exact requirements of the statute, viz. : " The amounts 
deducted for absence from the salaries of Teachers during the preceding 
month." 1, therefore, submit that the first alleged reason has no founda- 
tion in fact. 

The second alleged reason or group contains copious hypothetical 
problems relating to transfers of Teachers accruing between the 20th and 
the last day of the month, and the ills and alleged confusion which have 



55 

occurred are occurring, and might take place in the future. Reference is 
also made to the fact (and unfortunately so, for the success of the argu- 
ment ill this part of the report), that the by-laws of the Borough Board 
provide that all changes in salaries shall take effect from the first of the 
month. It therefore appears that the Borough Board has already gone 
half way in the matter of the correction of one of the irregular features of 
the administration of the school system, namely, the changing of Teachers' 
salaries at other than fixed periods. It therefore requires but little more 
to correct another defect, viz. : the indiscriminate migration of teachers at 
other than fixed times during the month. I believe I am justified in saying 
that any measure which would cure this particular irregularity should be 
considered in the light of a boon, as tending towards good administration. 

The third and fourth reasons or statements submitted are similar in 
nature to the second, and may be regarded as additional thereto. 

The alleged effects therein stated to be of great magnitude when 
regarded statistically during a whole year, but not so when the time is 
limited to ten days. 

The fact that 350 resignations may annually occur throughout the 
system is of small moment when proportionately reduced — namely, to ten 
within ten days. I therefore submit that, even upon the arguments used 
in the report itself when properly regarded, shorn of the tendency to 
exhibit annual statistics and brought down to a natural basis, do not 
exhibit any dire consequences as should preclude the committee from 
inaugurating a business reform. 

The proposition to relieve the Auditor of the Board of Education of 
one of his most important statutory duties in my humble judgment appears 
to be ultra vires, for the proposition contemplates requiring from him a 
certificate in regard to the payment of money, the account of which he is 
not to be given an opportunity to pass upon. Permit me to call attention 
to the opinion of the Corporation Counsel dated November 10, 1898 
(Board of Education Minutes, pages 678 to 681). The following is an 
extract therefrom : 

" Section 1069 of the Charc«;r provides as follows : 

" The said Board of Education shall have power to appoint one 

" or more Auditors, as may be necessary in the judgment of the 

" Board, upon whose certificate accounts against the said Board, or 

" charged upon either the Special or General School Fund, may be 

" paid when countersigned by the proper officers." * * * 

The audit referred to consists of the certificates of the Auditor 

appointed by the Board. It is his duty to audit all lawful claims and to 

make the proper certificate. 



5<5 

An Auditor refusing to give the certificate for the lawful and proper 
claim would be compelled to do so, I think, b\- mandamus against him as 
Auditor. 

Permit me to call attention, in connection herewith, to what might 
become an abuse of serious proportions. By removing the check or dis- 
pensing with audit in the Board of Education the statutory functions of 
the City Superintendent and Board of Examiners would be impaired if 
not almost nullified, for any Borough Board if it chose so could employ 
and cause the payment of unlicensed Teachers without let or hindrance. 

The machinery of the Auditing Department is so arranged, and by 
the desire and wish of the City Superintendent, to work in unity with his 
Department, so that as things are it is next to impossible to employ un- 
licensed Teachers. 

While I dislike to refer at any time to anything of a personal nature, 
I feel in this instance that it is my duty to say something in regard to the 
inference in the report that five days' time might be saved by relieving the 
Auditing Department of its duty in regard to Teachers' pay-rolls. I can 
say, and my remarks are susceptible of proof by reference to the dating 
stamps affixed to pay-rolls, that no such delay as is inferred has ever 
occurred. 

I may add that it is a common occurrence for batches of Manhattan 
pay-rolls to be received in the Auditing Department at the close of busi- 
ness hours on the one day, and to find those same pay-rolls transmitted 
for payment early next morning. 

So far I have confined myself to remarks upon the report, but if I 
may be permitted I would like to respectfully offer for consideration a few 
suggestions. 

In the first place, I would strongly urge the separation of the janitors' 
salaries from the Teachers' pay-rolls for the reason that at least one day's 
time can thereby be saved. 

Janitors' salaries and appointments must be inspected and certified to 
by the Civil Service Board ; Teachers' salaries and pay-rolls are exempt 
therefrom. It therefore follows that if the Teachers and janitors appear 
on the one pay-roll, that the Teachers' pay-rolls are unnecessarily 
passed through the Civil Service, w^hen they might be sent to the Comp- 
troller direct. Janitors' pay-rolls are separate and distinct in all boroughs 
excepting in Manhattan and The Bronx. It is also a fact that in all the 
boroughs excepting Manhattan and The Bronx pay-rolls are prepared in 
the offices of the Borough Boards, the Principals being merely required 
to file a statement of ab.sences, in place of preparing the pay-roll 
itself. This arrangement works admirably, therefore why should not 
the same system work equally as well in Manhattan and The Bronx ? 
Without desiring to cast any reflections upon the Principals, I believe that 
the business force of the system is better able to attend to the business 



57 

portion of the administration than the Principals and their Teachers- 
assistants. The preparation of pay rolls would then be uniform, and it 
might even then be possible, by the abolition of these clerical services now 
required to be performed in the schools, to save many Teachers' services 
for educational purposes, where they are most needed. An inspection 
of the Brooklyn pay-rolls would, I am convinced, prove to any member of 
the Committee that Manhattan and The Bronx has something to learn in 
this particular regard ; though in saying this I do not wish to seem dis- 
loyal to the school system in which I have been employed for so many 
years. I do believe, however, that if it is possible to improve administra- 
tion, even in a small degree, that I should be found wanting if I did not 
call attention to where improvement can be made; 

(Signed) Henry R. M. Cook, 

Auditor, Board of Education. 



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